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Definitions.

*** CHANGE IN 2019 *** (SEE 5581-S.SL) ***
The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
(1) "Affiliated person" means a person that, with respect to another person:
(a) Has an ownership interest of more than five percent, whether direct or indirect, in the other person; or
(b) Is related to the other person because a third person, or group of third persons who are affiliated persons with respect to each other, holds an ownership interest of more than five percent, whether direct or indirect, in the related persons.
(2) "Consumer" has the same meaning as provided in chapters 82.04, 82.08, and 82.12 RCW.
(3) "Marketplace facilitator" means a person that contracts with sellers to facilitate for consideration, regardless of whether deducted as fees from the transaction, the sale of the seller's products through a physical or electronic marketplace operated by the person, and engages:
(a) Directly or indirectly, through one or more affiliated persons in any of the following:
(i) Transmitting or otherwise communicating the offer or acceptance between the buyer and seller;
(ii) Owning or operating the infrastructure, electronic or physical, or technology that brings buyers and sellers together;
(iii) Providing a virtual currency that buyers are allowed or required to use to purchase products from the seller; or
(iv) Software development or research and development activities related to any of the activities described in (b) of this subsection (3), if such activities are directly related to a physical or electronic marketplace operated by the person or an affiliated person; and
(b) In any of the following activities with respect to the seller's products:
(i) Payment processing services;
(ii) Fulfillment or storage services;
(iii) Listing products for sale;
(iv) Setting prices;
(v) Branding sales as those of the marketplace facilitator;
(vi) Order taking;
(vii) Advertising or promotion; or
(viii) Providing customer service or accepting or assisting with returns or exchanges.
(4) "Marketplace seller" means a seller that makes retail sales through any physical or electronic marketplaces operated by a marketplace facilitator or directly resulting from a referral by a referrer, regardless of whether the seller is required to be registered with the department as provided in RCW 82.32.030.
(5) "Platform" means an electronic or physical medium, including a web site or catalog, operated by a referrer.
(6) "Product" has the same meaning as provided in RCW 82.32.023.
(7) "Purchaser" means any consumer who purchases or leases a product sourced to this state under RCW 82.32.730.
(8) "Referral" means the transfer by a referrer of a potential customer to a marketplace seller who advertises or lists products for sale on the referrer's platform.
(9)(a) "Referrer" means a person, other than a person engaging in the business of printing a newspaper or publishing a newspaper as defined in RCW 82.04.214, who contracts or otherwise agrees with a seller to list or advertise for sale one or more items in any medium, including a web site or catalog; receives a commission, fee, or other consideration from the seller for the listing or advertisement; transfers, via telephone, internet link, or other means, a purchaser to a seller or an affiliated person to complete the sale; and does not collect receipts from the purchasers for the transaction.
(b) "Referrer" does not include a person that:
(i) Provides internet advertising services; and
(ii) Does not ever provide either the marketplace seller's shipping terms or advertise whether a marketplace seller charges sales tax.
(10) "Remote seller" means any seller, other than a marketplace facilitator or referrer, who does not have a physical presence in this state and makes retail sales to purchasers.
(11) "Retail sale" and "sale" have the same meaning as provided in chapter 82.04 RCW.
(12) "Seller" has the same meaning as in RCW 82.08.010 and includes marketplace facilitators, whether making sales in their own right or on behalf of marketplace sellers, and referrers.

NOTES:

FindingsIntent2017 3rd sp.s. c 28 §§ 201-214: See note following RCW 82.08.053.
Existing rights and liabilitySeverability2017 3rd sp.s. c 28: See notes following RCW 82.08.053.
ApplicationEffective dates2017 3rd sp.s. c 28: See notes following RCW 82.13.020.
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