Title 82 — Title 82 EXCISE TAXES
62 chapters · 1,436 sections in this title.
RCW 82.58.010 Definitions.
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The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.(1) "Agreement" means the streamlined sales and use tax agreement as adopted.(2) "Certified automated system" means software certified jointly by the states that are signat…
RCW 82.58.020 Multistate discussions.
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For the purposes of reviewing or amending the agreement embodying the simplification requirements in RCW 82.58.050, the state shall enter into multistate discussions. For purposes of these discussions, the state shall be represented by the department.[ 2010 1st sp.s. c 7 s 17; 20…
RCW 82.58.030 Streamlined sales and use tax agreement.
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The department shall enter into the streamlined sales and use tax agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In furtheran…
RCW 82.58.040 State adoption of agreement—Existing laws unaffected.
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No provision of the agreement authorized by this chapter in whole or part invalidates or amends any provision of the law of this state. Adoption of the agreement by this state does not amend or modify any law of this state. Implementation of any condition of the agreement in this…
RCW 82.58.050 Requirements for agreement.
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The department shall not enter into the streamlined sales and use tax agreement unless the agreement requires each state to abide by the requirements in this section.(1) The agreement must set restrictions to limit over time the number of state rates.(2) The agreement must establ…
RCW 82.58.060 General purpose of agreement.
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The agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application …
RCW 82.58.070 Agreement for benefit of member states only—No legal action.
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(1) The agreement authorized by this chapter binds and inures only to the benefit of this state and the other member states. No person, other than a member state, is an intended beneficiary of the agreement. Any benefit to a person other than a state is established by the law of …
RCW 82.58.080 Certified service provider—Certified automated system.
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(1) A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. As the seller's agent, the certified service provider is liable for sales and use tax due each member stat…
RCW 82.58.090 Legislation to conform state law.
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Upon becoming a member of the streamlined sales and use tax agreement, the department shall prepare legislation conforming state law as necessary and shall provide such legislation to the fiscal committees of the legislature.[ 2002 c 267 s 11.]Notes:Reviser's note: Pursuant to se…
RCW 82.58.900 Short title.
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This chapter shall be known and cited as the "simplified sales and use tax administration act."[ 2002 c 267 s 1.]