RCW 82.08.050
Buyer to pay, seller to collect
tax -- Statement of tax -- Exception -- Penalties -- Contingent
expiration of subsection. (Effective until July 1, 2008.)
(1)
The tax hereby imposed shall be paid by the buyer to the seller,
and each seller shall collect from the buyer the full amount of
the tax payable in respect to each taxable sale in accordance
with the schedule of collections adopted by the department
pursuant to the provisions of RCW 82.08.060.
(2) The tax required by this chapter, to be collected by the
seller, shall be deemed to be held in trust by the seller until
paid to the department, and any seller who appropriates or
converts the tax collected to his or her own use or to any use
other than the payment of the tax to the extent that the money
required to be collected is not available for payment on the due
date as prescribed in this chapter is guilty of a gross
misdemeanor.
(3) In case any seller fails to collect the tax herein
imposed or, having collected the tax, fails to pay it to the
department in the manner prescribed by this chapter, whether such
failure is the result of his or her own acts or the result of
acts or conditions beyond his or her control, he or she shall,
nevertheless, be personally liable to the state for the amount of
the tax, unless the seller has taken from the buyer a resale
certificate under RCW 82.04.470, a copy of a direct pay permit
issued under RCW 82.32.087, information required under the
streamlined sales and use tax agreement, or information required
under rules adopted by the department. Sellers shall not be
relieved from personal liability for the amount of the tax unless
they maintain proper records of exempt transactions and provide
them to the department when requested.
(4) The amount of tax, until paid by the buyer to the seller
or to the department, shall constitute a debt from the buyer to
the seller and any seller who fails or refuses to collect the tax
as required with intent to violate the provisions of this chapter
or to gain some advantage or benefit, either direct or indirect,
and any buyer who refuses to pay any tax due under this chapter
is guilty of a misdemeanor.
(5) The tax required by this chapter to be collected by the
seller shall be stated separately from the selling price in any
sales invoice or other instrument of sale. On all retail sales
through vending machines, the tax need not be stated separately
from the selling price or collected separately from the buyer.
For purposes of determining the tax due from the buyer to the
seller and from the seller to the department it shall be
conclusively presumed that the selling price quoted in any price
list, sales document, contract or other agreement between the
parties does not include the tax imposed by this chapter, but if
the seller advertises the price as including the tax or that the
seller is paying the tax, the advertised price shall not be
considered the selling price.
(6) Where a buyer has failed to pay to the seller the tax
imposed by this chapter and the seller has not paid the amount of
the tax to the department, the department may, in its discretion,
proceed directly against the buyer for collection of the tax, in
which case a penalty of ten percent may be added to the amount of
the tax for failure of the buyer to pay the same to the seller,
regardless of when the tax may be collected by the department;
and all of the provisions of chapter 82.32 RCW, including those
relative to interest and penalties, shall apply in addition; and,
for the sole purpose of applying the various provisions of
chapter 82.32 RCW, the twenty-fifth day of the month following
the tax period in which the purchase was made shall be considered
as the due date of the tax.
(7) Notwithstanding subsections (1) through (6) of this
section, any person making sales is not obligated to collect the
tax imposed by this chapter if:
(a) The person's activities in this state, whether conducted
directly or through another person, are limited to:
(i) The storage, dissemination, or display of advertising;
(ii) The taking of orders; or
(iii) The processing of payments; and
(b) The activities are conducted electronically via a web
site on a server or other computer equipment located in
Washington that is not owned or operated by the person making
sales into this state nor owned or operated by an affiliated
person. "Affiliated persons" has the same meaning as provided in
RCW 82.04.424.
(8) Subsection (7) of this section expires when: (a) The
United States congress grants individual states the authority to
impose sales and use tax collection duties on remote sellers; or
(b) it is determined by a court of competent jurisdiction, in a
judgment not subject to review, that a state can impose sales and
use tax collection duties on remote sellers.
[2003 c 168 § 203; 2003 c 76 § 3; 2003 c 53 § 400; 2001 c 188 § 4; 1993 sp.s. c 25 § 704; 1992 c 206 § 2; 1986 c 36 § 1; 1985 c 38 § 1; 1971 ex.s. c 299 § 7; 1965 ex.s. c 173 § 15; 1961 c 15 § 82.08.050. Prior: 1951 c 44 § 1; 1949 c 228 § 6; 1941 c 71 § 3; 1939 c 225 § 11; 1937 c 227 § 7; 1935 c 180 § 21; Rem. Supp. 1949 § 8370-21.]
NOTES:
Reviser's note: This section was amended by 2003 c 53 § 400, 2003 c 76 § 3, and by 2003 c 168 § 203, each without reference to the other. All 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).
Effective dates -- Part headings not law -- 2003 c 168: See notes following RCW 82.08.010.
Intent -- 2003 c 76: See note following RCW 82.04.424.
Intent -- Effective date -- 2003 c 53: See notes following RCW 2.48.180.
Finding -- Intent -- Effective date -- 2001 c 188: See notes following RCW 82.32.087.
Severability -- Effective dates--Part headings, captions not law--1993 sp.s. c 25: See notes following RCW 82.04.230.
Effective date -- 1992 c 206: See note following RCW 82.04.170.
Effective dates -- Severability -- 1971 ex.s. c 299: See notes following RCW 82.04.050.
Project on exemption reporting requirements: RCW 82.32.440.
RCW 82.08.050
Buyer to pay, seller to collect
tax -- Statement of tax -- Exception -- Penalties -- Contingent
expiration of subsection. (Effective July 1, 2008.)
(1) The tax
hereby imposed shall be paid by the buyer to the seller, and each
seller shall collect from the buyer the full amount of the tax
payable in respect to each taxable sale in accordance with the
schedule of collections adopted by the department pursuant to the
provisions of RCW 82.08.060.
(2) The tax required by this chapter, to be collected by the
seller, shall be deemed to be held in trust by the seller until
paid to the department, and any seller who appropriates or
converts the tax collected to his or her own use or to any use
other than the payment of the tax to the extent that the money
required to be collected is not available for payment on the due
date as prescribed in this chapter is guilty of a gross
misdemeanor.
(3) In case any seller fails to collect the tax herein
imposed or, having collected the tax, fails to pay it to the
department in the manner prescribed by this chapter, whether such
failure is the result of his or her own acts or the result of
acts or conditions beyond his or her control, he or she shall,
nevertheless, be personally liable to the state for the amount of
the tax, unless the seller has taken from the buyer a resale
certificate under RCW 82.04.470, a copy of a direct pay permit
issued under RCW 82.32.087, a direct mail form under RCW 82.32.730(5), or other information required under the streamlined
sales and use tax agreement, or information required under rules
adopted by the department.
(4) Sellers shall not be relieved from personal liability
for the amount of the tax unless they maintain proper records of
exempt transactions and provide them to the department when
requested.
(5) Sellers are not relieved from personal liability for the
amount of tax if they fraudulently fail to collect the tax or if
they solicit purchasers to participate in an unlawful claim of
exemption.
(6) Sellers are not relieved from personal liability for the
amount of tax if they accept an exemption certificate from a
purchaser claiming an entity-based exemption if:
(a) The subject of the transaction sought to be covered by
the exemption certificate is actually received by the purchaser
at a location operated by the seller in Washington; and
(b) Washington provides an exemption certificate that
clearly and affirmatively indicates that the claimed exemption is
not available in Washington. Graying out exemption reason types
on a uniform form and posting it on the department's web site is
a clear and affirmative indication that the grayed out exemptions
are not available.
(7)(a) Sellers are relieved from personal liability for the
amount of tax if they obtain a fully completed exemption
certificate or capture the relevant data elements required under
the streamlined sales and use tax agreement within ninety days,
or a longer period as may be provided by rule by the department,
subsequent to the date of sale.
(b) If the seller has not obtained an exemption certificate
or all relevant data elements required under the streamlined
sales and use tax agreement within the period allowed subsequent
to the date of sale, the seller may, within one hundred twenty
days, or a longer period as may be provided by rule by the
department, subsequent to a request for substantiation by the
department, either prove that the transaction was not subject to
tax by other means or obtain a fully completed exemption
certificate from the purchaser, taken in good faith.
(c) Sellers are relieved from personal liability for the
amount of tax if they obtain a blanket exemption certificate for
a purchaser with which the seller has a recurring business
relationship. The department may not request from a seller
renewal of blanket certificates or updates of exemption
certificate information or data elements if there is a recurring
business relationship between the buyer and seller. For purposes
of this subsection (7)(c), a "recurring business relationship"
means at least one sale transaction within a period of twelve
consecutive months.
(8) The amount of tax, until paid by the buyer to the seller
or to the department, shall constitute a debt from the buyer to
the seller and any seller who fails or refuses to collect the tax
as required with intent to violate the provisions of this chapter
or to gain some advantage or benefit, either direct or indirect,
and any buyer who refuses to pay any tax due under this chapter
is guilty of a misdemeanor.
(9) The tax required by this chapter to be collected by the
seller shall be stated separately from the selling price in any
sales invoice or other instrument of sale. On all retail sales
through vending machines, the tax need not be stated separately
from the selling price or collected separately from the buyer.
For purposes of determining the tax due from the buyer to the
seller and from the seller to the department it shall be
conclusively presumed that the selling price quoted in any price
list, sales document, contract or other agreement between the
parties does not include the tax imposed by this chapter, but if
the seller advertises the price as including the tax or that the
seller is paying the tax, the advertised price shall not be
considered the selling price.
(10) Where a buyer has failed to pay to the seller the tax
imposed by this chapter and the seller has not paid the amount of
the tax to the department, the department may, in its discretion,
proceed directly against the buyer for collection of the tax, in
which case a penalty of ten percent may be added to the amount of
the tax for failure of the buyer to pay the same to the seller,
regardless of when the tax may be collected by the department;
and all of the provisions of chapter 82.32 RCW, including those
relative to interest and penalties, shall apply in addition; and,
for the sole purpose of applying the various provisions of
chapter 82.32 RCW, the twenty-fifth day of the month following
the tax period in which the purchase was made shall be considered
as the due date of the tax.
(11) Notwithstanding subsections (1) through (10) of this
section, any person making sales is not obligated to collect the
tax imposed by this chapter if:
(a) The person's activities in this state, whether conducted
directly or through another person, are limited to:
(i) The storage, dissemination, or display of advertising;
(ii) The taking of orders; or
(iii) The processing of payments; and
(b) The activities are conducted electronically via a web
site on a server or other computer equipment located in
Washington that is not owned or operated by the person making
sales into this state nor owned or operated by an affiliated
person. "Affiliated persons" has the same meaning as provided in
RCW 82.04.424.
(12) Subsection (11) of this section expires when: (a) The
United States congress grants individual states the authority to
impose sales and use tax collection duties on remote sellers; or
(b) it is determined by a court of competent jurisdiction, in a
judgment not subject to review, that a state can impose sales and
use tax collection duties on remote sellers.
(13) For purposes of this section, "seller" includes a
certified service provider, as defined in RCW 82.32.020, acting
as agent for the seller.
[2007 c 6 § 1202. Prior: 2003 c 168 § 203; 2003 c 76 § 3; 2003 c 53 § 400; 2001 c 188 § 4; 1993 sp.s. c 25 § 704; 1992 c 206 § 2; 1986 c 36 § 1; 1985 c 38 § 1; 1971 ex.s. c 299 § 7; 1965 ex.s. c 173 § 15; 1961 c 15 § 82.08.050; prior: 1951 c 44 § 1; 1949 c 228 § 6; 1941 c 71 § 3; 1939 c 225 § 11; 1937 c 227 § 7; 1935 c 180 § 21; Rem. Supp. 1949 § 8370-21.]
NOTES:
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.
Effective dates -- Part headings not law -- 2003 c 168: See notes following RCW 82.08.010.
Intent -- 2003 c 76: See note following RCW 82.04.424.
Intent -- Effective date -- 2003 c 53: See notes following RCW 2.48.180.
Finding -- Intent -- Effective date -- 2001 c 188: See notes following RCW 82.32.087.
Severability -- Effective dates--Part headings, captions not law--1993 sp.s. c 25: See notes following RCW 82.04.230.
Effective date -- 1992 c 206: See note following RCW 82.04.170.
Effective dates -- Severability -- 1971 ex.s. c 299: See notes following RCW 82.04.050.
Project on exemption reporting requirements: RCW 82.32.440.