Any person who uses a resale certificate to purchase items or services without payment of sales tax, or who uses a uniform exemption certificate approved by the streamlined sales and use tax agreement governing board to claim a purchase for resale exemption, and who is not entitled to use the resale or exemption certificate for the purchase shall be assessed a penalty of fifty percent of the tax due, in addition to all other taxes, penalties, and interest due, on the improperly purchased item or service. The department may waive the penalty imposed under this section if it finds that the use of the resale or exemption certificate was due to circumstances beyond the taxpayer's control or if the resale or exemption certificate was properly used for purchases for dual purposes. The department shall define by rule what circumstances are considered to be beyond the taxpayer's control.

[2009 c 289 § 4; 1993 sp.s. c 25 § 703.]

Any person who uses a ((resale certificate)) seller's permit to purchase items or services without payment of sales tax, or who uses a uniform exemption certificate developed by the multistate tax commission or approved by the streamlined sales and use tax agreement governing board to claim a purchase for resale exemption, and who is not entitled to use the seller's permit or exemption certificate for the purchase shall be assessed a penalty of fifty percent of the tax due, in addition to all other taxes, penalties, and interest due, on the improperly purchased item or service. The department may waive the penalty imposed under this section if it finds that the use of the seller's permit or exemption certificate was due to circumstances beyond the taxpayer's control or if the seller's permit or exemption certificate was properly used for purchases for dual purposes. The department shall define by rule what circumstances are considered to be beyond the taxpayer's control.

[2009 c 563 § 212; 1993 sp.s. c 25 § 703.]

NOTES:

     Reviser's note: RCW 82.32.291 was amended twice during the 2009 legislative session, each without reference to the other. For rule of construction concerning sections amended more than once during the same legislative session, see RCW 1.12.025.

     Finding -- Intent -- Construction -- Effective date -- Reports and recommendations -- 2009 c 563: See notes following RCW 82.32.780.

     Severability -- Effective dates--Part headings, captions not law--1993 sp.s. c 25: See notes following RCW 82.04.230.

Seller's permit and uniform exemption certificate: RCW 82.04.470 and 82.08.130.