reglab/statecodes huggingface dataset:
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.32 - General Administrative Provisions. › 82.32.410 - Written determinations as precedents.

RCW 82.32.410
Written determinations as precedents.
(1) The director may designate certain written determinations as precedents.
(a) By rule adopted pursuant to chapter 34.05 RCW, the director shall adopt criteria which he or she shall use to decide whether a determination is precedential. These criteria shall include, but not be limited to, whether the determination clarifies an unsettled interpretation of Title 82 RCW or where the determination modifies or clarifies an earlier interpretation.
(b) Written determinations designated as precedents by the director shall be made available for public inspection and shall be published by the department.
(c) The department shall disclose any written determination upon which it relies to support any assessment of tax, interest, or penalty against such taxpayer, after making the deletions provided by subsection (2) of this section.
(2) Before making a written determination available for public inspection under subsection (1) of this section, the department shall delete:
(a) The names, addresses, and other identifying details of the person to whom the written determination pertains and of another person identified in the written determination; and
(b) Information the disclosure of which is specifically prohibited by any statute applicable to the department of revenue, and the department may also delete other information exempted from disclosure by chapter 42.56 RCW or any other statute applicable to the department of revenue.
[ 2005 c 274 § 362; 2001 c 320 § 10; 1997 c 409 § 211; 1991 c 330 § 2.]
NOTES:
Effective date—2001 c 320: See note following RCW 11.02.005.
Part headings—Severability—1997 c 409: See notes following RCW 43.22.051.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.32 - General Administrative Provisions. › 82.32.440 - Project on sales and use tax exemption requirements.

RCW 82.32.440
Project on sales and use tax exemption requirements.
(1) The department is authorized to enter into agreements with sellers who meet the criteria in this section for a project on sales and use tax exemption requirements. This project will allow the use of electronic data collection in lieu of paper certificates otherwise required by law, including the use of electronic signatures.
(2) The object of the project is to determine whether using an electronic system and reviewing the data regarding the exempt transactions provides the same level of reliability as the current system while lessening the burden on the seller.
(3) A business making both sales taxable and exempt under chapter 82.08 or 82.12 RCW, that has electronic data-collecting capabilities, and that wishes to participate in the project may make application to the department in such form and manner as the department may require. To be eligible for such participation, a seller must demonstrate its capability to take part in the project and to provide data to the department in a form in which the data can be used by the department. The department is not required to accept all applicants in this project and is not required to provide any reason for not selecting a participant. A seller selected as a participant may be relieved of other sales and use tax exemption documentation requirements provided by law as covered by the project.
[ 2010 c 106 § 227; 2001 c 116 § 2.]
NOTES:
Effective date—2010 c 106: See note following RCW 35.102.145.
Findings—2001 c 116: "The legislature finds that current sales and use tax exemption documentation requirements are often confusing and burdensome for retailers, taxpayers, and the state. Additionally, the legislature notes the national efforts under way to simplify and streamline the sales and use tax, and that those efforts include a new system for retailers to use in processing sales and use tax exemptions. The legislature further finds that it would be beneficial to the state and its residents to allow for the simplification of sales and use tax exemption requirements." [ 2001 c 116 § 1.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.32 - General Administrative Provisions. › 82.32.450 - Natural or manufactured gas, electricity—Maximum combined credits and deferrals allowed—Availability of credits and deferrals.

RCW 82.32.450
Natural or manufactured gas, electricity—Maximum combined credits and deferrals allowed—Availability of credits and deferrals.
(1) The total combined credits and deferrals that may be taken under RCW 82.04.447, 82.12.024, and 82.16.0495 shall not exceed two million five hundred thousand dollars in any fiscal year. Each person is limited to no more than a total of one million five hundred thousand dollars in tax deferred and credit allowed in any fiscal year in which more than one person takes tax credits and claims tax deferral. The department may require reporting of the credits taken and amounts deferred in a manner and form as is necessary to keep a running total of the amounts.
(2) Credits and deferred tax are available on a first-come basis. Priority for tax credits and deferrals among approved applicants shall be designated based on the first actual consumption of gas under RCW 82.04.447 or 82.12.024, or on the first actual use of electricity under RCW 82.16.0495, by each approved applicant. The department shall disallow any credits or deferred tax, or portion thereof, that would cause the total amount of credits taken and deferred taxes claimed to exceed the fiscal year cap or to exceed the per person fiscal year cap. If the fiscal cap is reached or exceeded[,] the department shall notify those persons who have approved applications under RCW 82.04.447, 82.12.024, and 82.16.0495 that no more credits may be taken or tax deferred during the remainder of the fiscal year. In addition, the department shall provide written notice to any person who has taken any tax credits or claimed any deferred tax in excess of the fiscal year cap. The notice shall indicate the amount of tax due and shall provide that the tax be paid within thirty days from the date of such notice.
(3) No portion of an application for credit or deferral disallowed under this section may be carried back or carried forward nor may taxes ineligible for credit or deferral due to the fiscal cap having been reached or exceeded be carried forward or carried backward.
[ 2001 c 214 § 12.]
NOTES:
Severability—Effective date—2001 c 214: See notes following RCW 80.50.010.
Findings—2001 c 214: See note following RCW 39.35.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.32 - General Administrative Provisions. › 82.32.470 - Transfer of sales and use tax on toll projects.

RCW 82.32.470
Transfer of sales and use tax on toll projects.
(1) The tax imposed and collected under chapters 82.08 and 82.12 RCW, less any credits allowed under chapter 82.14 RCW, on initial construction for a transportation project to be constructed under chapter 36.120 RCW, must be transferred to the transportation project to defray costs or pay debt service on that transportation project. In the case of a toll project, this transfer or credit must be used to lower the overall cost of the project and thereby the corresponding tolls.
(2) This transaction is exempt from the requirements in *RCW 43.135.035(4).
(3) Government entities constructing transportation projects under chapter 36.120 RCW shall report to the department the amount of state sales or use tax covered under this section.
[ 2002 c 56 § 407.]
NOTES:
*Reviser's note: RCW 43.135.035 was repealed by 2011 c 1 § 3 (Initiative Measure No. 1053) without cognizance of its amendment by 2010 c 4 § 2. 2010 c 4 § 2 was subsequently repealed by 2013 c 1 § 3 (Initiative Measure No. 1185, approved November 6, 2012).
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.32 - General Administrative Provisions. › 82.32.480 - Washington forest products commission—Disclosure of taxpayer information.

RCW 82.32.480
Washington forest products commission—Disclosure of taxpayer information.
The forest products commission, created pursuant to chapter 15.100 RCW, constitutes a state agency for purposes of applying the exemption contained in RCW 82.32.330(3)(e) for the disclosure of taxpayer information by the department. Disclosure of return or tax information may be made only to employees of the commission and not to commission members. Employees are authorized to use this information in accordance with RCW 15.100.100(4). Employees are subject to all civil and criminal penalties provided under RCW 82.32.330 for disclosures made to another person not entitled under the provisions of this section or RCW 15.100.100 to knowledge of such information.
[ 2010 c 106 § 105; 2001 c 314 § 20.]
NOTES:
Effective date—2010 c 106: See note following RCW 35.102.145.
Findings—Construction—2001 c 314: See RCW 15.100.010 and 15.100.900.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.32 - General Administrative Provisions. › 82.32.490 - Electronic database for use by mobile telecommunications service provider.

RCW 82.32.490
Electronic database for use by mobile telecommunications service provider.
(1)(a) The department may provide an electronic database as described in this section to a mobile telecommunications service provider, or if the department does not provide an electronic database to mobile telecommunications service providers, then the designated database provider may provide an electronic database to a mobile telecommunications service provider.
(b)(i) An electronic database, whether provided by the department or the designated database provider, shall be provided in a format approved by the American national standards institute's accredited standards committee X12, that after allowing for de minimis deviations, designates for each street address in the state, including to the extent practicable, any multiple postal street addresses applicable to one street location, the appropriate taxing jurisdictions, and the appropriate code for each taxing jurisdiction, for each level of taxing jurisdiction, identified by one nationwide standard numeric code.
(ii) An electronic database shall also provide the appropriate code for each street address with respect to political subdivisions that are not taxing jurisdictions when reasonably needed to determine the proper taxing jurisdiction.
(iii) The nationwide standard numeric codes shall contain the same number of numeric digits with each digit or combination of digits referring to the same level of taxing jurisdiction throughout the United States using a format similar to FIPS 55-3 or other appropriate standard approved by the federation of tax administrators and the multistate tax commission, or their successors. Each address shall be provided in standard postal format.
(2) The department or designated database provider, as applicable, that provides or maintains an electronic database described in subsection (1) of this section shall provide notice of the availability of the then-current electronic database, and any subsequent revisions, by publication in the manner normally employed for the publication of informational tax, charge, or fee notices to taxpayers in the state.
(3) A mobile telecommunications service provider using the data contained in an electronic database described in subsection (1) of this section shall be held harmless from any tax, charge, or fee liability that otherwise would be due solely as a result of any error or omission in the database provided by the department or designated database provider. The mobile telecommunications service provider shall reflect changes made to the database during a calendar quarter not later than thirty days after the end of the calendar quarter if the department or designated database provider, as applicable, has issued notice of the availability of an electronic database reflecting the changes under subsection (2) of this section.
[ 2002 c 67 § 11.]
NOTES:
Finding—Effective date—2002 c 67: See notes following RCW 82.04.530.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.32 - General Administrative Provisions. › 82.32.495 - Liability of mobile telecommunications service provider if no database provided.

RCW 82.32.495
Liability of mobile telecommunications service provider if no database provided.
(1) If neither the department nor the designated database provider provides an electronic database under RCW 82.32.490, a mobile telecommunications service provider shall be held harmless from any tax, charge, or fee liability in any taxing jurisdiction in this state that otherwise would be due solely as a result of an assignment of a street address to an incorrect taxing jurisdiction if, subject to RCW 82.32.500, the home service provider employs an enhanced zip code to assign each street address to a specific taxing jurisdiction for each level of taxing jurisdiction and exercises due diligence at each level of taxing jurisdiction to ensure that each street address is assigned to the correct taxing jurisdiction. If an enhanced zip code overlaps boundaries of taxing jurisdictions of the same level, the home service provider must designate one specific jurisdiction within the enhanced zip code for use in taxing the activity for such enhanced zip code for each level of taxing jurisdiction. Any enhanced zip code assignment changed in accordance with RCW 82.32.500 is deemed to be in compliance with this section. For purposes of this section, there is a rebuttable presumption that a home service provider has exercised due diligence if the home service provider demonstrates that it has:
(a) Expended reasonable resources to implement and maintain an appropriately detailed electronic database of street address assignments to taxing jurisdictions;
(b) Implemented and maintained reasonable internal controls to correct misassignments of street addresses to taxing jurisdictions promptly; and
(c) Used all reasonably obtainable and usable data pertaining to municipal annexations, incorporations, reorganizations, and any other changes in jurisdictional boundaries that materially affect the accuracy of the database.
(2) Subsection (1) of this section applies to a mobile telecommunications service provider that is in compliance with the requirements of subsection (1) of this section, if in this state an electronic database has not been provided under RCW 82.32.490, until the later of:
(a) Eighteen months after the nationwide standard numeric code described in RCW 82.32.490(1) has been approved by the federation of tax administrators and the multistate tax commission; or
(b) Six months after the department or a designated database provider in this state provides the database as prescribed in RCW 82.32.490(1).
[ 2002 c 67 § 12.]
NOTES:
Finding—Effective date—2002 c 67: See notes following RCW 82.04.530.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.32 - General Administrative Provisions. › 82.32.500 - Determination of taxing jurisdiction for telecommunications services.

RCW 82.32.500
Determination of taxing jurisdiction for telecommunications services.
A taxing jurisdiction, or the department on behalf of any taxing jurisdiction or taxing jurisdictions within this state, may:
(1) Determine that the address used for purposes of determining the taxing jurisdictions to which taxes, charges, or fees for mobile telecommunications services are remitted does not meet the definition of place of primary use in RCW 82.04.065 and give binding notice to the home service provider to change the place of primary use on a prospective basis from the date of notice of determination. If the authority making the determination is not the department, the taxing jurisdiction must obtain the consent of all affected taxing jurisdictions within the state before giving the notice of determination. Before the taxing jurisdiction gives the notice of determination, the customer must be given an opportunity to demonstrate, in accordance with applicable state or local tax, charge, or fee administrative procedures, that the address is the customer's place of primary use; and
(2) Determine that the assignment of a taxing jurisdiction by a home service provider under RCW 82.32.495 does not reflect the correct taxing jurisdiction and give binding notice to the home service provider to change the assignment on a prospective basis from the date of notice of determination. If the authority making the determination is not the department, the taxing jurisdiction must obtain the consent of all affected taxing jurisdictions within the state before giving the notice of determination. The home service provider must be given an opportunity to demonstrate, in accordance with applicable state or local tax, charge, or fee administrative procedures, that the assignment reflects the correct taxing jurisdiction.
[ 2002 c 67 § 13.]
NOTES:
Finding—Effective date—2002 c 67: See notes following RCW 82.04.530.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.32 - General Administrative Provisions. › 82.32.505 - Telecommunications services—Place of primary use.

RCW 82.32.505
Telecommunications services—Place of primary use.
(1) A home service provider is responsible for obtaining and maintaining information regarding the customer's place of primary use as defined in RCW 82.04.065. Subject to RCW 82.32.500, and if the home service provider's reliance on information provided by its customer is in good faith, a taxing jurisdiction shall:
(a) Allow a home service provider to rely on the applicable residential or business street address supplied by the home service provider's customer; and
(b) Not hold a mobile telecommunications service provider liable for any additional taxes, charges, or fees based on a different determination of the place of primary use.
(2) Except as provided in RCW 82.32.500, a taxing jurisdiction shall allow a home service provider to treat the address used by the home service provider for tax purposes for any customer under a service contract or agreement in effect on August 1, 2002, as that customer's place of primary use for the remaining term of the service contract or agreement, excluding any extension or renewal of the service contract or agreement, for purposes of determining the taxing jurisdictions to which taxes, charges, or fees on charges for mobile telecommunications services are remitted.
[ 2002 c 67 § 14.]
NOTES:
Finding—Effective date—2002 c 67: See notes following RCW 82.04.530.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.32 - General Administrative Provisions. › 82.32.510 - Scope of mobile telecommunications act—Identification of taxable and nontaxable charges.

RCW 82.32.510
Scope of mobile telecommunications act—Identification of taxable and nontaxable charges.
(1) Chapter 67, Laws of 2002 does not modify, impair, supersede, or authorize the modification, impairment, or supersession of any law allowing a taxing jurisdiction to collect a tax, charge, or fee from a customer that has failed to provide its place of primary use.
(2) If a taxing jurisdiction does not otherwise subject charges for mobile telecommunications services to taxation and if these charges are aggregated with and not separately stated from charges that are subject to taxation, then the charges for nontaxable mobile telecommunications services may be subject to taxation unless the mobile telecommunications service 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.
(3) If a taxing jurisdiction does not subject charges for mobile telecommunications services to taxation, a customer may not rely upon the nontaxability of charges for mobile telecommunications services unless the customer's home service provider separately states the charges for nontaxable mobile telecommunications services from taxable charges or the home service provider elects, after receiving a written request from the customer in the form required by the provider, to provide verifiable data based upon the home service provider's books and records that are kept in the regular course of business that reasonably identifies the nontaxable charges.
[ 2002 c 67 § 15.]
NOTES:
Finding—Effective date—2002 c 67: See notes following RCW 82.04.530.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.32 - General Administrative Provisions. › 82.32.515 - Applicability of telephone and telecommunications definitions.

RCW 82.32.515
Applicability of telephone and telecommunications definitions.
The definitions in RCW 82.04.065 apply to RCW 82.32.490 through 82.32.510 and 35.21.873.
[ 2002 c 67 § 17.]
NOTES:
Finding—Effective date—2002 c 67: See notes following RCW 82.04.530.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.32 - General Administrative Provisions. › 82.32.525 - Purchaser's cause of action for over-collected sales or use tax.

RCW 82.32.525
Purchaser's cause of action for over-collected sales or use tax.
(1) A purchaser's cause of action against the seller for over-collected sales or use tax does not accrue until the purchaser has provided written notice to the seller and the seller has sixty days to respond. The notice to the seller must contain the information necessary to determine the validity of the request.
(2) In connection with a purchaser's request from a seller for over-collected sales or use taxes, a seller shall be presumed to have a reasonable business practice, if in the collection of such sales or use taxes, the seller:
(a) Uses either a provider or a system, including a proprietary system, that is certified by the state; and
(b) Has remitted to the state all taxes collected less any deductions, credits, or collection allowances.
[ 2004 c 153 § 408; 2003 c 168 § 211.]
NOTES:
Retroactive effective date—Effective date—2004 c 153: See note following RCW 82.08.0293.
Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.32 - General Administrative Provisions. › 82.32.530 - Seller nexus.

RCW 82.32.530
Seller nexus.
The department may not use registration under the streamlined sales and use tax agreement and collection of sales and use taxes in member states as a factor in determining whether the seller has nexus with Washington for any tax at any time.
[ 2004 c 153 § 404; 2003 c 168 § 213.]
NOTES:
Retroactive effective date—Effective date—2004 c 153: See note following RCW 82.08.0293.
Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.32 - General Administrative Provisions. › 82.32.532 - Digital products—Nexus.

RCW 82.32.532
Digital products—Nexus.
(1) For purposes of the taxes imposed in this title, the department of revenue may not consider a person's ownership of, or rights in, computer software as defined in RCW 82.04.215, including computer software used in providing a digital automated service; master copies of software; digital goods or digital codes residing on servers located in this state in determining whether the person has substantial nexus with this state.
(2) For purposes of this section, "substantial nexus" means the requisite connection that a person has with a state to allow the state to subject the person to the state's taxing authority, consistent with the commerce clause of the United States Constitution.
[ 2010 c 111 § 701; 2009 c 535 § 901.]
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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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, 2034.)
(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, 2034.
[ 2023 c 341 § 4; 2017 c 135 § 5; 2013 2nd sp.s. c 13 § 1004.]
NOTES:
Intent—2023 c 341: See note following RCW 82.08.956.
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.
2023 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.
2023 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.
2023 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.]
2023 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.]
2023 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.
2023 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.
(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:
Reviser's note: The contingency in section 302(1)(b), chapter 6, Laws of 2007 appears to have occurred June 21, 2018, causing this section to take effect June 21, 2018.
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.