RCW 82.14B.200
Burden of proof that sale is not to
subscriber -- Effect of resale certificate -- Liability if no retail
certificate -- Penalties -- Exceptions. (Effective until January 1,
2010.)
(1) Unless a local exchange company or a radio
communications service company has taken from the buyer a resale
certificate or equivalent document under RCW 82.04.470, the
burden of proving that a sale of the use of a switched access
line or radio access line was not a sale to a subscriber is upon
the person who made the sale.
(2) If a local exchange company or a radio communications
service company does not receive a resale certificate at the time
of the sale, have a resale certificate on file at the time of the
sale, or obtain a resale certificate from the buyer within a
reasonable time after the sale, the local exchange company or the
radio communications service company remains liable for the tax
as provided in RCW 82.14B.042, unless the local exchange company
or the radio communications service company can demonstrate facts
and circumstances according to rules adopted by the department of
revenue that show the sale was properly made without payment of
the state enhanced 911 excise tax.
(3) The penalty imposed by RCW 82.32.291 may not be assessed
on state enhanced 911 excise taxes due but not paid as a result
of the improper use of a resale certificate. This subsection
does not prohibit or restrict the application of other penalties
authorized by law.
[2002 c 341 § 12; 1998 c 304 § 10.]
NOTES:
Severability -- Effective date -- 2002 c 341: See notes following RCW 38.52.501.
Findings -- Effective dates -- 1998 c 304: See notes following RCW 82.14B.020.
RCW 82.14B.200
Burden of proof that sale is not to
subscriber -- Effect of resale certificate -- Liability if no retail
certificate -- Penalties -- Exceptions. (Effective January 1, 2010.)
(1) Unless a local exchange company or a radio communications
service company has taken from the buyer documentation, in a form
and manner prescribed by the department, stating that the buyer
is not a subscriber or is otherwise not liable for the tax, the
burden of proving that a sale of the use of a switched access
line or radio access line was not a sale to a subscriber or was
not otherwise subject to the tax is upon the person who made the
sale.
(2) If a local exchange company or a radio communications
service company does not receive documentation, in a form and
manner prescribed by the department, stating that the buyer is
not a subscriber or is otherwise not liable for the tax at the
time of the sale, have such documentation on file at the time of
the sale, or obtain such documentation from the buyer within a
reasonable time after the sale, the local exchange company or the
radio communications service company remains liable for the tax
as provided in RCW 82.14B.042, unless the local exchange company
or the radio communications service company can demonstrate facts
and circumstances according to rules adopted by the department of
revenue that show the sale was properly made without payment of
the state enhanced 911 excise tax.
(3) The penalty imposed by RCW 82.32.291 may not be assessed
on state enhanced 911 excise taxes due but not paid as a result
of the improper use of documentation stating that the buyer is
not a subscriber or is otherwise not liable for the state
enhanced 911 tax. This subsection does not prohibit or restrict
the application of other penalties authorized by law.
[2009 c 563 § 209; 2002 c 341 § 12; 1998 c 304 § 10.]
NOTES:
Finding -- Intent -- Construction -- Effective date -- Reports and recommendations -- 2009 c 563: See notes following RCW 82.32.780.
Severability -- Effective date -- 2002 c 341: See notes following RCW 38.52.501.
Findings -- Effective dates -- 1998 c 304: See notes following RCW 82.14B.020.