82.32.762  <<  82.32.763 >>   82.32.765

Remote seller, referrer, and marketplace facilitatorRecovery proceduresLiability.

(1) A remote seller, referrer, or marketplace facilitator that is subject to RCW 82.08.053 and is complying with the requirements of chapters 82.08 and 82.12 RCW may only seek a recovery of retail sales and use taxes, penalties, or interest from the department by following the recovery procedures established under RCW 82.32.060. However, no claim may be granted on the basis that the taxpayer lacked a physical presence in this state and complied with the tax collection provisions of chapters 82.08 and 82.12 RCW voluntarily.
(2) Neither the state nor any seller who elects under RCW 82.08.053 to collect and remit retail sales or use tax is liable to a purchaser who claims that the retail sales or use tax has been over-collected because a provision of chapter 28, Laws of 2017 3rd sp. sess. is later deemed unlawful.
(3) Nothing in chapter 28, Laws of 2017 3rd sp. sess. affects the obligation of any purchaser from this state to remit retail sales or use tax as to any applicable taxable transaction in which the seller does not collect and remit retail sales or use tax.

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.
Site Contents
Selected content listed in alphabetical order under each group