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

     (2) "Internet" means the international computer network of both federal and nonfederal interoperable packet switched data networks, including the graphical subnetwork called the world wide web.

     (3) "Internet service" means a service that includes computer processing applications, provides the user with additional or restructured information, or permits the user to interact with stored information through the internet or a proprietary subscriber network. "Internet service" includes provision of internet electronic mail, access to the internet for information retrieval, and hosting of information for retrieval over the internet or the graphical subnetwork called the world wide web.

[2000 c 103 § 5; 1997 c 304 § 4.]

NOTES:

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