Revised Code of Washington - RCW Title 82 Excise Taxes - Section 82.12.195 Bundled transactions -- Tax imposed

§ 82.12.195. Bundled transactions -- Tax imposed

(1) The use of each product acquired in a bundled transaction is subject to the tax imposed by RCW 82.12.020 if the use of any of its component products is subject to the tax imposed by RCW 82.12.020.

(2) The use of each product acquired in a transaction described in RCW 82.08.190(4) (a) or (b) is subject to the tax imposed by RCW 82.12.020 if the service that is the true object of the transaction is subject to the tax imposed by RCW 82.12.020. If the service that is the true object of the transaction is not subject to the tax imposed by RCW 82.12.020, the use of each product acquired in the transaction is not subject to the tax imposed by RCW 82.12.020.

(3) The use of each product acquired in a transaction described in RCW 82.08.190(4)(c) is not subject to the tax imposed by RCW 82.12.020.

(4) The use of each product in a transaction described in RCW 82.08.190(4)(d) is not subject to the tax imposed by RCW 82.12.020.

(5) The definitions in RCW 82.08.190 apply to this section.

[2007 c 6 § 1403.]

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.

Sections:  Previous  82.12.038  82.12.040  82.12.045  82.12.060  82.12.070  82.12.080  82.12.145  82.12.195  82.12.700  82.12.705  82.12.800  82.12.801  82.12.802  82.12.803  82.12.804  Next

Last modified: April 7, 2009