(1) Except as provided in subsection (2) of this section, no person may be held liable for the failure to collect or pay state and local sales and use taxes accrued before July 26, 2009, on the sale or use of digital goods.

     (2) Subsection (1) of this section does not relieve any person from liability for state and local sales taxes that the person collected from buyers but did not remit to the department of revenue.

     (3) Nothing in this section may be construed as authorizing the refund of state and local sales and use taxes properly paid on the sale or use of digital goods before July 26, 2009.

     (4) For purposes of this section, "digital goods" has the same meaning as in RCW 82.04.192.

[2009 c 535 § 1001.]

NOTES:

     Intent -- Construction -- 2009 c 535: See notes following RCW 82.04.192.