(1) A bundled transaction is subject
to the tax imposed by RCW 82.08.020 if the retail sale of any of
its component products would be subject to the tax imposed by RCW 82.08.020.
(2) The transactions described in RCW 82.08.190(4) (a) and
(b) are subject to the tax imposed by RCW 82.08.020 if the
service that is the true object of the transaction is subject to
the tax imposed by RCW 82.08.020. If the service that is the
true object of the transaction is not subject to the tax imposed
by RCW 82.08.020, the transaction is not subject to the tax
imposed by RCW 82.08.020.
(3) The transaction described in RCW 82.08.190(4)(c) is not
subject to the tax imposed by RCW 82.08.020.
(4) The transaction described in RCW 82.08.190(4)(d) is not
subject to the tax imposed by RCW 82.08.020.
(5) In the case of a bundled transaction that includes any
of the following: Telecommunications service, ancillary service,
internet access, or audio or video programming service:
(a) If the price is attributable to products that are
taxable and products that are not taxable, the portion of the
price attributable to the nontaxable products are subject to the
tax imposed by RCW 82.08.020 unless the seller can identify by
reasonable and verifiable standards the portion from its books
and records that are kept in the regular course of business for
other purposes including, but not limited to, nontax purposes;
(b) If the price is attributable to products that are
subject to tax at different tax rates, the total price is
attributable to the products subject to the tax at the highest
tax rate unless the seller can identify by reasonable and
verifiable standards the portion of the price attributable to the
products subject to the tax imposed by RCW 82.08.020 at the lower
rate from its books and records that are kept in the regular
course of business for other purposes including, but not limited
to, nontax purposes.
[2007 c 6 § 1402.]
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.