Revised Code of Washington - RCW Title 82 Excise Taxes - Chapter 82.58 Simplified Sales And Use Tax Administration Act

  • 82.58.005 Findings
    The legislature finds that a simplified sales and use tax system will reduce and over time eliminate the burden and cost for all vendors to ...
  • 82.58.010 Definitions
    The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Agreement" means the streamlined sales and use tax agreement ...
  • 82.58.020 Multistate discussions
    (1) For the purposes of reviewing or amending the agreement embodying the simplification requirements in RCW 82.58.050, the state shall enter into multistate discussions. For ...
  • 82.58.030 Streamlined sales and use tax agreement
    The department shall enter into the streamlined sales and use tax agreement with one or more states to simplify and modernize sales and use tax ...
  • 82.58.040 State adoption of agreement -- Existing laws unaffected
    No provision of the agreement authorized by this chapter in whole or part invalidates or amends any provision of the law of this state. Adoption ...
  • 82.58.050 Requirements for agreement
    The department shall not enter into the streamlined sales and use tax agreement unless the agreement requires each state to abide by the requirements in ...
  • 82.58.060 General purpose of agreement
    The agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among ...
  • 82.58.070 Agreement for benefit of member states only -- No legal action
    (1) The agreement authorized by this chapter binds and inures only to the benefit of this state and the other member states. No person, other ...
  • 82.58.080 Certified service provider -- Certified automated system
    (1) A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of ...
  • 82.58.090 Legislation to conform state law
    Upon becoming a member of the streamlined sales and use tax agreement, the department shall prepare legislation conforming state law as necessary and shall provide ...
  • 82.58.900 Short title
    This chapter shall be known and cited as the "simplified sales and use tax administration act."[2002 c 267 § 1.] ...
  • 82.58.901 Effective date -- 2002 c 267 §§ 1-9
    Sections 1 through 9 of this act take effect July 1, 2002.[2002 c 267 § 12.] ...
  • 82.58.902 Contingent effective date -- 2002 c 267 §§ 10 and 11
    Sections 10 and 11 of this act become effective when the state becomes a member of the streamlined sales and use tax agreement.[2002 c 267 ...

Last modified: April 7, 2009