Washington Electronic Commerce Taxation

Statutes

• House Bill 2081 - regarding the extension of the moratorium on Internet taxes.
• Senate Bill 5763, see also Final Bill Report of SB 5763 Internet access charges.
• Revised Washington Code 82-04-050 Internet access charges.
• Revised Washington Code 82-04-050(6) Internet access charges.

• Washington Administrative Code (WAC) § 458-20-246 Business and Occupations Tax does not apply to sale of tangible personal property of consumer products through a "direct seller's representative."
• Washington Administrative Code (WAC) § 458-20-193 information/software purchased via downloading from the Internet
• Washington Administrative Code (WAC) § 458-20-245 pre-written computer software
• Washington Administrative Code (WAC) § 458-20-155 - Internet service providers, nexus, sales/use tax
• Washington Department of Revenue-Excise Tax Bulletins
• No. 506.04.193B (Aug. 5, 1977)
• No. 507.04.193B (Aug. 5, 1977)
• No. 508.04.193B (Aug. 5, 1977)
• No. 519.04.194 (July 1, 1966)
• Washington State Register 99-11-041

• Tyler Pipe Industries, Inc. v. Washington Department of Revenue, 483 U.S. 232 (1987).
• Princess House, Inc. v. Washington Department of Revenue, BTA, No. 18818 (1980).
• United Grocers, Inc. and Northwest Grocery Co. v. Washington Department of Revenue, BTA, No. 80-6, (1980).

• Don't Let Government Choke Off the Internet" Rep. Rick White, Seattle Times (July 23, 1997).
• End of 1997 Session report, Washington Legislature (AEA).
• Internet Becomes a Target for Taxes, Seattle Times (March 16, 1997).
• No New Internet Taxes editorial, Seattle Times (March 11, 1998).
• Tax Policy for the Internet editorial, Seattle Times (March 14, 1997).
• Vertex Inc. Tax Cybrary - Washington