Revised Code of Washington - RCW Title 82 Excise Taxes - Section 82.08.066 Deemed location for mobile telecommunications services

§ 82.08.066. Deemed location for mobile telecommunications services

For the purposes of this chapter, mobile telecommunications services are deemed to have occurred at the customer's place of primary use, regardless of where the mobile telecommunications services originate, terminate, or pass through, consistent with the mobile telecommunications sourcing act, P.L. 106-252, 4 U.S.C. Secs. 116 through 126. The definitions in RCW 82.04.065 apply to this section.

[2002 c 67 § 5.]

Notes:
     Finding -- Contingency -- Court judgment -- Effective date -- 2002 c 67: See note and Reviser's note following RCW 82.04.530.

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Last modified: April 7, 2009