TAX GATEWAY

Washington

Washington Electronic Commerce Taxation

Statutes

House Bill 2081 - regarding the extension of the moratorium on Internet taxes.
Senate Bill 5763, see also Senate 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.

Administrative

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

Cases

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).

Commentaries

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. - Washington

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