Revised Code of Washington (RCW) (Last Updated: August 9, 2016) |
Title 82. EXCISE TAXES |
Chapter 82.08. Retail sales tax. |
Section 82.08.066. Deemed location for mobile telecommunications services.
Latest version.
- For the purposes of this chapter, mobile telecommunications services are deemed to have occurred at the customer's place of primary use, regardless of where the mobile telecommunications services originate, terminate, or pass through, consistent with the mobile telecommunications sourcing act, P.L. 106-252, 4 U.S.C. Secs. 116 through 126. The definitions in RCW 82.04.065 apply to this section.NOTES:Finding—Effective date—2002 c 67: See notes following RCW 82.04.530.