reglab/housing_qa huggingface dataset:
WA Rev Code § 82.32.533 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.533 - Digital products—Amnesty.

RCW 82.32.533 Digital products—Amnesty.(1) Except as provided in subsection (2) of this section, no person may be held liable for the failure to collect or pay state and local sales and use taxes accrued before July 26, 2009, on the sale or use of digital goods or of services defined as a retail sale in RCW 82.04.050(2)(a) and rendered in respect to digital goods.(2) Subsection (1) of this section does not relieve any person from liability for state and local sales taxes that the person collected from buyers but did not remit to the department of revenue.(3) Nothing in this section may be construed as authorizing the refund of state and local sales and use taxes properly paid on the sale or use, before July 26, 2009, of digital goods or of services defined as a retail sale in RCW 82.04.050(2)(a) and rendered in respect to digital goods.(4) A person is not entitled to a credit or refund of any business and occupation tax paid in excess of that properly due as a result of the person paying tax on its income earned from the sale of eligible digital products and services at the tax rate provided in RCW 82.04.290(2)(a) rather than the tax rate provided in RCW 82.04.250(1), unless the person requesting the credit or refund has paid the proper amount of state and local sales taxes due on the sales of the eligible digital products and services that generated the income in respect to which the business and occupation tax credit or refund is sought. For purposes of this subsection, "eligible digital products and services" means: (a) Digital goods; and (b) services defined as a retail sale in RCW 82.04.050(2)(a) and rendered in respect to digital goods.(5) For purposes of this section, "digital goods" has the same meaning as in RCW 82.04.192.[ 2010 c 111 § 801; 2009 c 535 § 1001.]NOTES:Purpose—Retroactive application—Effective date—2010 c 111: See notes following RCW 82.04.050.Intent—Construction—2009 c 535: See notes following RCW 82.04.192.
WA Rev Code § 82.32.537 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.537 - Silicon smelters—Annual survey or report.

RCW 82.32.537 Silicon smelters—Annual survey or report. (Contingent expiration date.)(1)(a) A silicon smelter operated by a person required to submit an annual survey or report under RCW 82.16.315, 82.04.545, or 82.12.022 must repay an amount equal to the entire economic benefit accruing to the person for the previous two calendar years due to the tax preferences under RCW 82.16.315, 82.04.545, or 82.12.022 if:(i) The average number of employment positions at a silicon smelter operated by the person is less than one hundred employment positions, as reported to the employment security department for the previous two calendar years; and(ii) The average annual wage for all employment positions is equal to or less than the average annual wage for the county in which the silicon smelter operation is located for the previous two calendar years. The department must use the finalized 2015 county wage data from the census of employment and wages as reported by the employment security department.(b) The department must make the determinations under (a)(i) and (ii) of this subsection (1) by August 31, 2023.(2) If any tax preference amounts must be repaid under subsection (1) of this section, the department must declare the tax preference amounts to be immediately due and payable. The department must assess interest, but not penalties, on the amounts due under this subsection. The department must assess interest at the rate provided for delinquent taxes under this chapter, retroactively to the date the tax preference was claimed, and such interest accrues until the tax preference amounts are repaid.(3) If any tax preference amounts must be repaid under subsection (1) of this section, the person may not continue to benefit from the tax preferences under RCW 82.16.315, 82.04.545, or 82.12.022.[ 2017 3rd sp.s. c 37 § 708.]NOTES:Contingent expiration date—2017 3rd sp.s. c 37 §§ 701-708: "(1)(a) Except as provided in (b) of this subsection, part VII of this act expires July 1, 2027.(b)(i) If a person must make repayment under section 708 of this act, part VII of this act expires January 1, 2024.(ii) Section 706 of this act expires January 1, 2018.(2) If the contingent expiration date in subsection (1)(b) of this section occurs, the department of revenue must provide written notice of the expiration date of part VII of this act to affected parties, the chief clerk of the house of representatives, the secretary of the senate, the office of the code reviser, and others as deemed appropriate by the department.(3) If the contingent expiration date in subsection (1)(b) of this section occurs, the joint legislative audit and review committee is not required to perform the evaluation required in section 701 of this act." [ 2017 3rd sp.s. c 37 § 1407.]Findings—Intent—Tax preference performance statement—2017 3rd sp.s. c 37 §§ 701-708: See note following RCW 82.16.315.
WA Rev Code § 82.32.550 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.550 - "Commercial airplane," "component," and "superefficient airplane"—Definitions.

RCW 82.32.550 "Commercial airplane," "component," and "superefficient airplane"—Definitions.(1) "Commercial airplane" has its ordinary meaning, which is an airplane certified by the federal aviation administration for transporting persons or property, and any military derivative of such an airplane.(2) "Component" means a part or system certified by the federal aviation administration for installation or assembly into a commercial airplane.(3) "Superefficient airplane" means a twin aisle airplane that carries between two hundred and three hundred fifty passengers, with a range of more than seven thousand two hundred nautical miles, a cruising speed of approximately mach .85, and that uses fifteen to twenty percent less fuel than other similar airplanes on the market.[ 2010 1st sp.s. c 23 § 517; 2008 c 81 § 12; 2007 c 54 § 20; 2003 2nd sp.s. c 1 § 17.]NOTES:Effective date—2010 1st sp.s. c 23: See note following RCW 82.04.4292.Findings—Intent—2010 1st sp.s. c 23: See notes following RCW 82.04.220.Findings—Savings—Effective date—2008 c 81: See notes following RCW 82.08.975.Severability—2007 c 54: See note following RCW 82.04.050.Finding—2003 2nd sp.s. c 1: See note following RCW 82.04.4461.
WA Rev Code § 82.32.555 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.555 - Telecommunications and ancillary services taxes—Identification of taxable and nontaxable charges.

RCW 82.32.555 Telecommunications and ancillary services taxes—Identification of taxable and nontaxable charges.If a taxing jurisdiction does not subject some charges for ancillary services or telecommunications service, as those terms are defined in RCW 82.04.065, to taxation, but these charges are aggregated with and not separately stated from charges that are subject to taxation, then the charges for nontaxable ancillary services or telecommunications service, as those terms are defined in RCW 82.04.065, may be subject to taxation unless the telecommunications service provider or ancillary services provider can reasonably identify charges not subject to the tax, charge, or fee from its books and records that are kept in the regular course of business and for purposes other than merely allocating the sales price of an aggregated charge to the individually aggregated items.[ 2007 c 54 § 21; 2007 c 6 § 1011; 2004 c 76 § 1.]NOTES:Reviser's note: This section was amended by 2007 c 6 § 1011 and by 2007 c 54 § 21, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).Severability—2007 c 54: See note following RCW 82.04.050.Part headings not law—Savings—Effective date—Severability—2007 c 6: See notes following RCW 82.32.020.Findings—Intent—2007 c 6: See note following RCW 82.14.390.
WA Rev Code § 82.32.559 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.559 - Tax deferral—Eligible projects—Deposit of funds.

RCW 82.32.559 Tax deferral—Eligible projects—Deposit of funds.(1) The state treasurer must deposit the repayment of deferred state sales and use taxes due under RCW 82.32.558 into the general fund.(2)(a) Subject to the requirements provided in (b) of this subsection (2), the state treasurer must deposit deferred local sales and use taxes due under RCW 82.32.558 into the local sales and use tax account created in RCW 82.14.050.(b) Half of the repayment of deferred local sales and use taxes due under RCW 82.32.558 must be distributed to a county where an eligible project under RCW 82.32.558(9)(a)(i) is located for the exclusive purpose of funding the construction or rehabilitation of capital facilities used for youth educational programming related to discovery, experimentation, and critical thinking in the sciences. Funds may also be used for the maintenance and operation of such capital facilities, which may include off-site operations that directly relate to the core mission of curiosity, discovery, experimentation, and critical thinking. The capital facility must be located on the same premises as a qualifying arena.(3) The state treasurer must deposit any interest assessed and accrued on taxes due pursuant to RCW 82.32.558(4) that is part of any annual repayment as follows:(a) Interest on state taxes must be deposited into the state general fund.(b) Interest on local taxes must be deposited into the local sales and use tax account.(4) In the event that an accelerated repayment schedule is authorized by the department pursuant to RCW 82.32.558(5), the state treasurer must deposit any amount in excess of taxes due pursuant to RCW 82.32.558(4) into the state general fund and into the local sales and use account, with the respective amounts deposited based on the proportionate shares of the state taxes and local taxes due.[ 2021 c 178 § 1; 2019 c 347 § 3.]NOTES:Tax preference performance statement—Effective date—2019 c 347: See notes following RCW 82.32.558.
WA Rev Code § 82.32.600 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.600 - Annual tax performance reports—Electronic filing.

RCW 82.32.600 Annual tax performance reports—Electronic filing.(1) Persons required to file annual tax performance reports under RCW 82.32.534 must electronically file with the department all reports, returns, and any other forms or information the department requires in an electronic format as provided or approved by the department. As used in this section, "returns" has the same meaning as "return" in RCW 82.32.050.(2) Any report, return, or any other form or information required to be filed in an electronic format under subsection (1) of this section is not filed until received by the department in an electronic format.(3) The department may waive the electronic filing requirement in subsection (1) of this section for good cause shown.[ 2017 c 135 § 4; 2010 c 114 § 136; 2009 c 461 § 8. Prior: 2008 c 81 § 14; 2008 c 15 § 8; prior: 2007 c 54 § 23; 2007 c 54 § 22; prior: 2006 c 354 § 16; 2006 c 300 § 11; 2006 c 178 § 9; 2006 c 177 § 9; 2006 c 84 § 8; 2005 c 514 § 1002.]NOTES:Effective date—2017 c 135: See note following RCW 82.32.534.Application—Finding—Intent—2010 c 114: See notes following RCW 82.32.534.Effective date—Contingent effective date—2009 c 461: See note following RCW 82.04.280.Findings—Savings—Effective date—2008 c 81: See notes following RCW 82.08.975.Effective date—2008 c 15: See note following RCW 82.82.010.Severability—2007 c 54: See note following RCW 82.04.050.Effective dates—2006 c 354: See note following RCW 82.04.4268.Effective dates—Contingent effective date—2006 c 300: See note following RCW 82.04.261.Effective date—Severability—2006 c 178: See notes following RCW 82.75.010.Effective date—2006 c 177 §§ 1-9: See note following RCW 82.04.250.Effective date—2006 c 84 §§ 2-8: See note following RCW 82.04.2404.Findings—Intent—2006 c 84: See note following RCW 82.04.2404.Effective date—2005 c 514 §§ 501 and 1002: See note following RCW 82.04.4463.Part headings not law—Severability—2005 c 514: See notes following RCW 82.12.808.
WA Rev Code § 82.32.605 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.605 - Annual tax performance report—Hog fuel.

RCW 82.32.605 Annual tax performance report—Hog fuel. (Expires June 30, 2024.)(1) Every taxpayer claiming an exemption under RCW 82.08.956 or 82.12.956 must file with the department a complete annual tax performance report under RCW 82.32.534, except that the taxpayer must file a separate tax performance report for each facility owned or operated in the state of Washington.(2) This section expires June 30, 2024.[ 2017 c 135 § 5; 2013 2nd sp.s. c 13 § 1004.]NOTES:Effective date—2017 c 135: See note following RCW 82.32.534.Intent—Effective date—2013 2nd sp.s. c 13: See notes following RCW 82.08.956.
WA Rev Code § 82.32.607 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.607 - Annual tax performance report for tax exemption for sales of machinery and equipment used in generating electricity.

RCW 82.32.607 Annual tax performance report for tax exemption for sales of machinery and equipment used in generating electricity.Every taxpayer claiming an exemption under RCW 82.08.962 or 82.12.962 must file with the department a complete annual tax performance report under RCW 82.32.534, except that the taxpayer must file a separate tax performance report for each facility owned or operated in the state of Washington developed with machinery, equipment, services, or labor for which the exemption under RCW * 43.136.058, 82.08.962, and 82.12.962 is claimed.[ 2017 c 135 § 6; 2013 2nd sp.s. c 13 § 1503.]NOTES:*Reviser's note: RCW 43.136.058 expired January 1, 2020.Effective date—2017 c 135: See note following RCW 82.32.534.Intent—2013 2nd sp.s. c 13: See note following RCW 82.08.962.Effective date—2013 2nd sp.s. c 13: See note following RCW 82.08.956.
WA Rev Code § 82.32.660 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.660 - Tax avoidance—Statutory application.

RCW 82.32.660 Tax avoidance—Statutory application.(1)(a) The department may not use RCW 82.32.655 to disregard any transaction or arrangement initiated before May 1, 2010, if, in respect to such transaction or arrangement, the taxpayer had reported its tax liability in conformance with either specific written instructions provided by the department to the taxpayer, a determination published under the authority of RCW 82.32.410, or other document made available by the department to the general public.(b) This section does not apply if the transaction or arrangement engaged in by the taxpayer differs materially from the transaction or arrangement that was addressed in the specific written instructions, published determination, or other document made available by the department to the general public.(2) RCW 82.32.655 does not apply to any tax periods ending before May 1, 2010, that were included in a completed field audit conducted by the department.(3) For purposes of this section, "specific written instructions" means tax reporting instructions provided to a taxpayer and which specifically identify the taxpayer to whom the instructions apply. Specific written instructions may be provided as part of an audit, tax assessment, determination, closing agreement, or in response to a binding ruling request.[ 2010 1st sp.s. c 23 § 202.]NOTES:Application—2010 1st sp.s. c 23 §§ 201 and 202: See note following RCW 82.32.655.Effective date—2010 1st sp.s. c 23: See note following RCW 82.32.655.Findings—Intent—2010 1st sp.s. c 23: See notes following RCW 82.04.220.
WA Rev Code § 82.32.680 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.680 - Tax evasion by electronic means—Search and seizure.

RCW 82.32.680 Tax evasion by electronic means—Search and seizure.When the department has good reason to believe that any property subject to seizure and forfeiture under RCW 82.32.670 is being used or maintained in this state in violation of RCW 82.32.290(4)(a), the department may make affidavit of facts describing the place or thing to be searched before any judge of any superior or district court in this state. The judge may issue a search warrant directed to a law enforcement officer or agent of the department authorized under RCW 82.32.670 to seize contraband, commanding him or her to diligently search any place or thing as designated in the affidavit and search warrant, and to seize such suspected contraband and hold it until disposed of as provided by RCW 82.32.670.[ 2013 c 309 § 4.]
WA Rev Code § 82.32.710 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.710 - Professional employer organizations—Eligibility for tax incentives—Responsibility for tax performance reports.

RCW 82.32.710 Professional employer organizations—Eligibility for tax incentives—Responsibility for tax performance reports.(1) A client under the terms of a professional employer agreement is deemed to be the sole employer of a covered employee for purposes of eligibility for any tax credit, exemption, or other tax incentive, arising as the result of the employment of covered employees, provided in RCW * 82.04.4333, 82.04.44525, 82.04.448, ** 82.04.4483, 82.08.965, 82.12.965, 82.16.0495, or 82.60.049 or chapter 82.62 or 82.70 RCW, or any other provision in this title. A client, and not the professional employer organization, is entitled to the benefit of any tax credit, exemption, or other tax incentive arising as the result of the employment of covered employees of that client.(2) A client under the terms of a professional employer agreement is deemed to be the sole employer of a covered employee for purposes of tax performance reports that require the reporting of employment information relating to covered employees of the client, as provided in RCW 82.32.534. A client, and not the professional employer organization, is required to complete any tax performance report that requires the reporting of employment information relating to covered employees of that client.(3) For the purposes of this section, "client," "covered employee," "professional employer agreement," and "professional employer organization" have the same meanings as in RCW 82.04.540.[ 2017 c 135 § 7; 2010 c 114 § 137; 2006 c 301 § 4.]NOTES:Reviser's note: *(1) RCW 82.04.4333 was repealed by 2015 c 86 § 101.**(2) RCW 82.04.4483 was repealed by 2017 c 323 § 504; and subsequently repealed by 2018 c 22 § 14.Effective date—2017 c 135: See note following RCW 82.32.534.Application—Finding—Intent—2010 c 114: See notes following RCW 82.32.534.Effective date—2006 c 301: "This act takes effect July 1, 2006." [ 2006 c 301 § 10.]Act does not affect application of Title 50 or 51 RCW—2006 c 301: "The provisions of this act do not affect the application of Title 50 or 51 RCW to the reporting requirement or tax liabilities of professional employer organizations or their clients." [ 2006 c 301 § 9.]
WA Rev Code § 82.32.715 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.715 - Monetary allowances—Streamlined sales and use tax agreement.

RCW 82.32.715 Monetary allowances—Streamlined sales and use tax agreement.(1) The department must adopt by rule monetary allowances for certified service providers selected by model 1 sellers and also for model 2 sellers. The department may be guided by the provisions for monetary allowances adopted by the governing board of the agreement to determine the amount of the allowances and the conditions under which they are allowed. The monetary allowances must be reasonable and provide adequate incentive for certified service providers and sellers to collect and remit sales and use taxes under the agreement. Monetary allowances will be funded solely from state sales and use taxes. The department may modify its rules for monetary allowances in light of the holding of the United States supreme court in South Dakota v. Wayfair, Inc., Docket No. 17-494, issued June 21, 2018.(2) For certified service providers, the monetary allowance may include a base rate that applies to taxable transactions processed by the certified service provider.(3) For model 2 sellers, the monetary allowance may include a base rate and a percentage of revenue generated by a seller registering under RCW 82.32.030(3), but may not exceed a period of twenty-four months.[ 2019 c 8 § 403; 2007 c 6 § 301.]NOTES:Effective date—2019 c 8 §§ 101, 104, 106, 201, 402-405, and 501: See note following RCW 82.02.250.Existing rights and liability—Retroactive application—2019 c 8: See notes following RCW 82.02.250.Part headings not law—Savings—Severability—2007 c 6: See notes following RCW 82.32.020.Findings—Intent—2007 c 6: See note following RCW 82.14.390.
WA Rev Code § 82.32.720 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.32 - General Administrative Provisions.|82.32.720 - Vendor compensation—Streamlined sales and use tax agreement.

RCW 82.32.720 Vendor compensation—Streamlined sales and use tax agreement. (Contingent effective date.)(1) The department may adopt by rule vendor compensation for sellers collecting and remitting sales and use taxes. The vendor compensation may include a base rate or a percentage of tax revenue collected by the seller, and may vary by type of seller. The department may be guided by the findings of the cost of collection study performed under the agreement, by cost of collection studies performed by the department, and by vendor compensation provided by other states, to determine reasonable vendor compensation for sellers for the costs to collect and remit sales and use taxes. Vendor compensation will be funded solely from state sales and use taxes.(2) A seller is not entitled to vendor compensation while the seller or its certified service provider receives a monetary allowance under RCW 82.32.715.[ 2007 c 6 § 302.]NOTES:Contingent effective date—2007 c 6 § 302: "(1) Section 302 of this act takes effect when:(a) The United States congress grants individual states the authority to impose sales and use tax collection duties on remote sellers; or(b) It is determined by a court of competent jurisdiction, in a judgment not subject to review, that a state can impose sales and use tax collection duties on remote sellers.(2) The department of revenue shall provide notice to affected taxpayers, the legislature, and others as deemed appropriate by the department, if either of the contingencies in this section occurs." [ 2007 c 6 § 1705.]Part headings not law—Savings—Severability—2007 c 6: See notes following RCW 82.32.020.Findings—Intent—2007 c 6: See note following RCW 82.14.390.