WA People
BILL · 2009–10 SESSION · LATEST VERSION ESHB 2075

HB 2075: Excise taxation

Concerning the excise taxation of certain products and services provided or furnished electronically.

Summary

  • Conforms the sales and use taxation of downloaded digital goods to the streamlined sales and use tax agreement.
  • Imposes sales and use taxes on certain streamed or remotely accessed digital services, goods, and prewritten computer software.
  • Provides certain exemptions for electronically transferred digital goods and digital services.
  • Applies the traditional retailing and wholesaling business and occupation tax rates to electronically transferred digital goods and digital services.
  • Prohibits the state from extending its taxing authority to a business by considering a business's use of Washington based servers to store digital goods.
  • Makes a number of technical amendments.

From the Engrossed Substitute House Bill Report (ESHB 2075), written by the Legislature's nonpartisan staff. Read the full report ↗

Enacted Enacted · Chapter 535, Laws of 2009
  1. IntroducedFeb 9, 2009
  2. Out of committeeMar 2, 2009
  3. Passed HouseApr 13, 2009
  4. Passed SenateApr 21, 2009
  5. GovernorMay 18, 2009
  6. LawMay 18, 2009
Prime sponsor
Ross Hunter (D-48)
Introduced
February 9, 2009 in the House
Last action
May 18, 2009
Session law
Chapter 535, Laws of 2009
Budget
Has a fiscal note
Versions
HB 2075, ESHB 2075

AN ACT Relating to the excise taxation of certain products and services provided or furnished electronically;

Sponsors

Prime sponsor: Ross Hunter (D-48)

Votes

House · Final Passage

Passed April 13, 2009
Version voted on: ESHB 2075
52 Yea 46 Nay 0 Absent 0 Excused
PartyYeaNayAbsentExcused
Democrat511100
Republican13500
How each member voted

Yea (52)

Permalink to this vote

Senate · 3rd Reading & Final Passage

Passed April 21, 2009
Version voted on: ESHB 2075
28 Yea 20 Nay 0 Absent 1 Excused
PartyYeaNayAbsentExcused
Democrat28201
Republican01800
How each member voted

Excused (1)

Permalink to this vote
1 other recorded vote (amendments, procedural motions)

House · Amendment 540 by Orcutt (page 3, line 3)

April 13, 2009
Version voted on: ESHB 2075
45 Yea 53 Nay 0 Absent 0 Excused
PartyYeaNayAbsentExcused
Democrat95300
Republican36000
How each member voted

Nay (53)

Permalink to this vote

History

  1. Effective date 7/26/2009. (ESHB 2075)
  2. Chapter 535, 2009 Laws. (ESHB 2075)
  3. Governor signed. (ESHB 2075)
  4. Delivered to Governor. (ESHB 2075)
  5. President signed. (ESHB 2075)
  6. Speaker signed. (ESHB 2075)
  7. Third reading, passed; yeas, 28; nays, 20; absent, 0; excused, 1. (ESHB 2075)
  8. Passed to Rules Committee for second reading. (ESHB 2075)
  9. Minority; do not pass. (ESHB 2075)
  10. WM - Majority; do pass. (ESHB 2075)
  11. Held on third reading. (ESHB 2075)
  12. Rules suspended. Placed on Third Reading. (ESHB 2075)
  13. Placed on second reading by Rules Committee. (ESHB 2075)
  14. First reading, referred to Ways & Means. (ESHB 2075)
  15. Third reading, passed; yeas, 52; nays, 46; absent, 0; excused, 0. (ESHB 2075)
  16. Rules suspended. Placed on Third Reading. (ESHB 2075)
  17. Floor amendment(s) adopted. (ESHB 2075)
  18. 1st substitute bill substituted. (ESHB 2075)
  19. 1st substitute bill substituted.
  20. Rules Committee relieved of further consideration. Placed on second reading. (ESHB 2075)
  21. Rules Committee relieved of further consideration. Placed on second reading.
  22. Passed to Rules Committee for second reading. (ESHB 2075)
  23. FIN - Majority; 1st substitute bill be substituted, do pass. (ESHB 2075)
  24. Minority; do not pass. (ESHB 2075)
  25. Minority; do not pass.
  26. FIN - Majority; 1st substitute bill be substituted, do pass.
  27. FIN - Executive action taken by committee.
  28. Passed to Rules Committee for second reading.
  29. First reading, referred to Finance.

HB 2075 in other sessions

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

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