BILL · 2005–06 SESSION

HB 2273: Streamlined sales & use tax

Conforming Washington's tax structure to the streamlined sales and use tax agreement.

Summary

  • Provisions are adopted that allow Washington State to conform to the Streamlined Sales and Use Tax Agreement (SSTA), including language that authorizes: - the on-line registration of remote sellers; - monetary allowances or vendor compensation for sellers that participate in the SSTA; - conditional amnesty for previously unregistered sellers; - new requirements for sourcing tax to the transaction location; - confidentiality and privacy protections for participating sellers; - the development of a taxability matrix under the SSTA; and - a change in the manner delivery charges are taxed.
  • Establishes a permanent mitigation mechanism to provide relief to local governments for which sales tax collections are reduced as a result of the implementation of the sourcing requirements.

From the House Bill Analysis (HB 2273), written by the Legislature's nonpartisan staff. Read the full report ↗

Did not pass Did not pass · died in committee
  1. IntroducedMar 2, 2005
  2. Out of committeestopped here
  3. Passed House
  4. Passed Senate
  5. Governor
  6. Law
Prime sponsor
Geoff Simpson (D-47)
Introduced
March 2, 2005 in the House
Last action
January 9, 2006
Budget
Has a fiscal note

AN ACT Relating to conforming Washington's tax structure to portions of the streamlined sales and use tax agreement not implemented by chapter 168, Laws of 2003;

Sponsors

Votes

No recorded floor votes. This measure never reached a floor vote.

History

  1. By resolution, reintroduced and retained in present status.
  2. First reading, referred to Finance.

HB 2273 in other sessions

Bill numbers restart every two years, so the same number is a different bill in each session.

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