§ 82.32.555. Telecommunications and ancillary services taxes -- Identification of taxable and nontaxable charges
If a taxing jurisdiction does not subject some charges for ancillary services or telecommunications service, as those terms are defined in RCW 82.04.065, to taxation, but these charges are aggregated with and not separately stated from charges that are subject to taxation, then the charges for nontaxable ancillary services or telecommunications service, as those terms are defined in RCW 82.04.065, may be subject to taxation unless the telecommunications service provider or ancillary services provider can reasonably identify charges not subject to the tax, charge, or fee from its books and records that are kept in the regular course of business and for purposes other than merely allocating the sales price of an aggregated charge to the individually aggregated items.
[2007 c 54 § 21; 2007 c 6 § 1011; 2004 c 76 § 1.]
Notes:
Reviser's note: This section was amended by 2007 c 6 § 1011 and by 2007 c 54 § 21, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).
Severability -- 2007 c 54: See note following RCW 82.04.050.
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 82.32.525 82.32.530 82.32.535 82.32.5351 82.32.545 82.32.545 82.32.550 82.32.555 82.32.560 82.32.570 82.32.580 82.32.590 82.32.600 82.32.610 82.32.620 Next
Last modified: April 7, 2009