Harmonizing excise tax statutes with the streamlined sales and use tax agreement in regards to direct sellers, telecommunications ancillary services, commercial parking taxes, and exemption certificates.
Summary
Allows origin-based sourcing for printers engaged in direct mailing activities.
Imposes a penalty on persons misusing the uniform exemption certificate under the streamlined agreement.
Specifies that a local option parking tax is not subject to the uniform rate requirement under the streamlined agreement.
Specifies that ancillary telecommunication services are sourced to a customer's residential or business street address.
Prohibits interest and penalties, until January 1, 2013, on inadvertent errors made in a good faith effort to comply with the sourcing rules for taxpayers with gross incomes below $500,000 in the prior year.
From the Substitute House Bill Report (SSB 5566), written by the Legislature's nonpartisan staff. Read the full report ↗
AN ACT Relating to harmonizing excise tax statutes with the streamlined sales and use tax agreement in regards to direct sellers, telecommunications ancillary services, commercial parking taxes, and exemption certificates;