(1) The provision of internet access is subject to tax under RCW 82.04.290(2).

     (2) "Internet" and "internet access" have the same meaning as those terms are defined in the federal internet tax freedom act, Title 47 U.S.C. Sec. 151 note, as existing on July 1, 2009.

     (3) Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.

[2009 c 535 § 408; 2000 c 103 § 5; 1997 c 304 § 4.]

NOTES:

     Intent -- Construction -- 2009 c 535: See notes following RCW 82.04.192.

     Findings -- Severability -- Effective date -- 1997 c 304: See notes following RCW 35.21.717.