§ 82.38.031. Tax imposed -- Intent
It is the intent and purpose of this chapter that the tax shall be imposed at the time and place of the first taxable event and upon the first taxable person within this state. Any person whose activities would otherwise require payment of the tax imposed by RCW 82.38.030 but who is exempt from the tax nevertheless has a precollection obligation for the tax that must be imposed on the first taxable event within this state. Failure to pay the tax with respect to a taxable event shall not prevent tax liability from arising by reason of a subsequent taxable event.
[2007 c 515 § 33.]
Notes:
Severability -- Effective date -- 2007 c 515: See notes following RCW 82.36.010.
Sections: Previous 82.38.010 82.38.020 82.38.030 82.38.031 82.38.032 82.38.035 82.38.045 82.38.047 82.38.050 82.38.060 82.38.065 82.38.066 82.38.075 82.38.080 82.38.090 Next
Last modified: April 7, 2009