Washington Code 82.32.505 – Telecommunications services — Place of primary use
Current as of: 2023 | Check for updates
|
Other versions
(1) A home service provider is responsible for obtaining and maintaining information regarding the customer’s place of primary use as defined in RCW 82.04.065. Subject to RCW 82.32.500, and if the home service provider’s reliance on information provided by its customer is in good faith, a taxing jurisdiction shall:
Terms Used In Washington Code 82.32.505
- Contract: A legal written agreement that becomes binding when signed.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
(a) Allow a home service provider to rely on the applicable residential or business street address supplied by the home service provider’s customer; and
(b) Not hold a mobile telecommunications service provider liable for any additional taxes, charges, or fees based on a different determination of the place of primary use.
(2) Except as provided in RCW 82.32.500, a taxing jurisdiction shall allow a home service provider to treat the address used by the home service provider for tax purposes for any customer under a service contract or agreement in effect on August 1, 2002, as that customer’s place of primary use for the remaining term of the service contract or agreement, excluding any extension or renewal of the service contract or agreement, for purposes of determining the taxing jurisdictions to which taxes, charges, or fees on charges for mobile telecommunications services are remitted.
[ 2002 c 67 § 14.]
NOTES:
Finding—Effective date—2002 c 67: See notes following RCW 82.04.530.