RCW 82.32.500
Determination of taxing jurisdiction for
telecommunications services. (Contingency, see note following
RCW 82.04.530.)
A taxing jurisdiction, or the department on
behalf of any taxing jurisdiction or taxing jurisdictions within
this state, may:
(1) Determine that the address used for purposes of
determining the taxing jurisdictions to which taxes, charges, or
fees for mobile telecommunications services are remitted does not
meet the definition of place of primary use in RCW 82.04.065 and
give binding notice to the home service provider to change the
place of primary use on a prospective basis from the date of
notice of determination. If the authority making the
determination is not the department, the taxing jurisdiction must
obtain the consent of all affected taxing jurisdictions within
the state before giving the notice of determination. Before the
taxing jurisdiction gives the notice of determination, the
customer must be given an opportunity to demonstrate, in
accordance with applicable state or local tax, charge, or fee
administrative procedures, that the address is the customer's
place of primary use; and
(2) Determine that the assignment of a taxing jurisdiction
by a home service provider under RCW 82.32.495 does not reflect
the correct taxing jurisdiction and give binding notice to the
home service provider to change the assignment on a prospective
basis from the date of notice of determination. If the authority
making the determination is not the department, the taxing
jurisdiction must obtain the consent of all affected taxing
jurisdictions within the state before giving the notice of
determination. The home service provider must be given an
opportunity to demonstrate, in accordance with applicable state
or local tax, charge, or fee administrative procedures, that the
assignment reflects the correct taxing jurisdiction.
[2002 c 67 § 13.]
NOTES:
Finding -- Contingency -- Court judgment -- Effective date -- 2002 c 67: See note and Reviser's note following RCW 82.04.530.