82.08.02082  <<  82.08.02087 >>   82.08.02088

ExemptionsDigital goods and servicesPurchased for business purposes.

(1) The tax imposed by RCW 82.08.020 does not apply to the sale to a business of digital goods, and services rendered in respect to digital goods, where the digital goods and services rendered in respect to digital goods are purchased solely for business purposes. The exemption provided by this section also applies to the sale to a business of a digital code if all of the digital goods to be obtained through the use of the code will be used solely for business purposes.
(2) The exemption is available only when the buyer provides the seller with an exemption certificate in a form and manner prescribed by the department. The seller must retain a copy of the certificate for the seller's files.
(3) For purposes of this section, the following definitions apply:
(a) "Business purposes" means any purpose relevant to the business needs of the taxpayer claiming an exemption under this section. Business purposes do not include any personal, family, or household purpose. The term also does not include any activity conducted by a government entity as that term is defined in RCW 7.25.005; and
(b) "Services rendered in respect to digital goods" means those services defined as a retail sale in RCW 82.04.050(2)(g).

NOTES:

PurposeRetroactive applicationEffective date2010 c 111: See notes following RCW 82.04.050.
IntentConstruction2009 c 535: See notes following RCW 82.04.192.
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