§ 82.32.505. Telecommunications services -- Place of primary use
(1) A home service provider is responsible for obtaining and maintaining information regarding the customer's place of primary use as defined in RCW 82.04.065. Subject to RCW 82.32.500, and if the home service provider's reliance on information provided by its customer is in good faith, a taxing jurisdiction shall:
(a) Allow a home service provider to rely on the applicable residential or business street address supplied by the home service provider's customer; and
(b) Not hold a mobile telecommunications service provider liable for any additional taxes, charges, or fees based on a different determination of the place of primary use.
(2) Except as provided in RCW 82.32.500, a taxing jurisdiction shall allow a home service provider to treat the address used by the home service provider for tax purposes for any customer under a service contract or agreement in effect on August 1, 2002, as that customer's place of primary use for the remaining term of the service contract or agreement, excluding any extension or renewal of the service contract or agreement, for purposes of determining the taxing jurisdictions to which taxes, charges, or fees on charges for mobile telecommunications services are remitted.
[2002 c 67 § 14.]
Notes:
Finding -- Contingency -- Court judgment -- Effective date -- 2002 c 67: See note and Reviser's note following RCW 82.04.530.
Sections: Previous 82.32.440 82.32.450 82.32.470 82.32.480 82.32.490 82.32.495 82.32.500 82.32.505 82.32.510 82.32.515 82.32.520 82.32.525 82.32.530 82.32.535 82.32.5351 Next
Last modified: April 7, 2009