§ 82.12.035. Credit for retail sales or use taxes paid to other jurisdictions with respect to property used
A credit shall be allowed against the taxes imposed by this chapter upon the use of tangible personal property, extended warranty, or services taxable under RCW 82.04.050 (2)(a) or (3)(a), in the state of Washington in the amount that the present user thereof or his or her bailor or donor has paid a retail sales or use tax with respect to such property, extended warranty, or service to any other state, possession, territory, or commonwealth of the United States, any political subdivision thereof, the District of Columbia, and any foreign country or political subdivision thereof, prior to the use of such property, extended warranty, or service in Washington.
[2007 c 6 § 1203; 2005 c 514 § 108; 2002 c 367 § 5; 1996 c 148 § 6; 1987 c 27 § 2; 1967 ex.s. c 89 § 5.]
Notes:
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 82.14.495.
Effective date -- 2005 c 514: See note following RCW 83.100.230.
Part headings not law -- Severability -- 2005 c 514: See notes following RCW 82.12.808.
Severability -- Effective date -- 2002 c 367: See notes following RCW 82.04.060.
Severability -- Effective date -- 1996 c 148: See notes following RCW 82.04.050.
Sections: Previous 82.12.0315 82.12.0316 82.12.032 82.12.033 82.12.034 82.12.0345 82.12.0347 82.12.035 82.12.036 82.12.037 82.12.038 82.12.040 82.12.045 82.12.060 82.12.070 Next
Last modified: April 7, 2009