Washington Code 82.14B.200 – Burden of proof that sale is not to subscriber — Effect of resale certificate — Liability if no retail certificate — Penalties — Exceptions
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Subject to the enactment into law of the 2013 amendments to RCW 82.08.0289 in section 107, chapter 8, Laws of 2013 2nd sp. sess., the 2013 amendments to RCW 80.36.430 in section 108, chapter 8, Laws of 2013 2nd sp. sess., and the 2013 amendments to RCW 43.20A.725 in section 109, chapter 8, Laws of 2013 2nd sp. sess.:
Terms Used In Washington Code 82.14B.200
- Consumer: means a person who purchases a prepaid wireless telecommunications service in a retail transaction. See Washington Code 82.14B.020
- Interconnected voice over internet protocol service line: means an interconnected voice over internet protocol service that offers an active telephone number or successor dialing protocol assigned by a voice over internet protocol provider to a voice over internet protocol service customer that has inbound and outbound calling capability, which can directly access a public safety answering point when such a voice over internet protocol service customer has a place of primary use in the state. See Washington Code 82.14B.020
- Local exchange company: has the meaning ascribed to it in RCW 80. See Washington Code 82.14B.020
- person: may be construed to include the United States, this state, or any state or territory, or any public or private corporation or limited liability company, as well as an individual. See Washington Code 1.16.080
- Radio access line: means the telephone number assigned to or used by a subscriber for two-way local wireless voice service available to the public for hire from a radio communications service company. See Washington Code 82.14B.020
- Radio communications service company: means every corporation, company, association, joint stock, partnership, and person, their lessees, trustees, or receivers appointed by any court, and every city or town making available facilities to provide commercial mobile radio services, as defined by 47 U. See Washington Code 82.14B.020
- Seller: means a person who sells prepaid wireless telecommunications service to another person. See Washington Code 82.14B.020
- Subscriber: means the retail purchaser of telecommunications service, a competitive telephone service, or interconnected voice over internet protocol service. See Washington Code 82.14B.020
- Switched access line: means the telephone service line which connects a subscriber's main telephone(s) or equivalent main telephone(s) to the local exchange company's switching office. See Washington Code 82.14B.020
(1) Unless a seller, local exchange company, radio communications service company, or interconnected voice over internet protocol service company has taken from the buyer documentation, in a form and manner prescribed by the department, stating that the buyer is not a subscriber, consumer, or is otherwise not liable for the tax, the burden of proving that a sale of the use of a switched access line, radio access line, or interconnected voice over internet protocol service line was not a sale to a subscriber, consumer, or was not otherwise subject to the tax is upon the person who made the sale.
(2) If a seller, local exchange company, radio communications service company, or interconnected voice over internet protocol service company does not receive documentation, in a form and manner prescribed by the department, stating that the buyer is not a subscriber, consumer, or is otherwise not liable for the tax at the time of the sale, have such documentation on file at the time of the sale, or obtain such documentation from the buyer within a reasonable time after the sale, the seller, local exchange company, radio communications service company, or interconnected voice over internet protocol service company remains liable for the tax as provided in RCW 82.14B.042, unless the seller, local exchange company, radio communications service company, or interconnected voice over internet protocol service company can demonstrate facts and circumstances according to rules adopted by the department that show the sale was properly made without payment of the state or county 911 excise tax.
(3) The penalty imposed by RCW 82.32.291 may not be assessed on state or county 911 excise taxes due but not paid as a result of the improper use of documentation stating that the buyer is not a subscriber or consumer or is otherwise not liable for the state or county 911 excise tax. This subsection does not prohibit or restrict the application of other penalties authorized by law.
[ 2022 c 203 § 30; 2013 2nd sp.s. c 8 § 106; 2010 1st sp.s. c 19 § 12; 2009 c 563 § 209; 2002 c 341 § 12; 1998 c 304 § 10.]
NOTES:
Modernization of statewide 911 emergency communications system—2022 c 203: See note following RCW 38.52.010.
Findings—Intent—Effective dates—2013 2nd sp.s. c 8: See notes following RCW 82.14B.040.
Effective dates—2010 1st sp.s. c 19: See note following RCW 82.14B.010.
Finding—Intent—Construction—Effective date—Reports and recommendations—2009 c 563: See notes following RCW 82.32.780.
Severability—Effective date—2002 c 341: See notes following RCW 38.52.501.
Findings—Effective dates—1998 c 304: See notes following RCW 82.14B.020.