(1) The tax imposed by RCW 82.08.020 does not apply to the sale
of digital goods, digital codes, digital automated services,
prewritten computer software, or services defined as a retail
sale in RCW 82.04.050(6)(b) to a buyer that provides the seller
with an exemption certificate claiming multiple points of use.
An exemption certificate claiming multiple points of use must be
in a form and contain such information as required by the
department.
(2) A buyer is entitled to use an exemption certificate
claiming multiple points of use only if the buyer is a business
or other organization and the digital goods or digital automated
services purchased, or the digital goods or digital automated
services to be obtained by the digital code purchased, or the
prewritten computer software or services defined as a retail sale
in RCW 82.04.050(6)(b) purchased will be concurrently available
for use within and outside this state. A buyer is not entitled
to use an exemption certificate claiming multiple points of use
for digital goods, digital codes, digital automated services,
prewritten computer software, or services defined as a retail
sale in RCW 82.04.050(6)(b) purchased for personal use.
(3) A buyer claiming an exemption under this section must
report and pay the tax imposed in RCW 82.12.020 and any local use
taxes imposed under the authority of chapter 82.14 RCW and RCW 81.104.170 directly to the department in accordance with RCW 82.12.02088 and 82.14.457.
(4) For purposes of this section, "concurrently available
for use within and outside this state" means that employees or
other agents of the buyer may use the digital goods, digital
automated services, prewritten computer software, or services
defined as a retail sale in RCW 82.04.050(6)(b) simultaneously
from one or more locations within this state and one or more
locations outside this state. A digital code is concurrently
available for use within and outside this state if employees or
other agents of the buyer may use the digital goods or digital
automated services to be obtained by the code simultaneously at
one or more locations within this state and one or more locations
outside this state.
[2009 c 535 § 701.]
NOTES:
Intent -- Construction -- 2009 c 535: See notes following RCW 82.04.192.