RCW 82.14.457
Sales and use tax for digital goods—Apportionment.
(1) A business or other organization that is entitled under RCW 82.12.0208(7) to apportion the amount of state use tax on the use of digital goods, digital codes, digital automated services, prewritten computer software, or services defined as a retail sale in RCW 82.04.050(6)(c) is also entitled to apportion the amount of local use taxes imposed under the authority of this chapter and RCW 81.104.170 on the use of such products or services.
(2) To ensure that the tax base for state and local use taxes is identical, the measure of local use taxes apportioned under this section must be the same as the measure of state use tax apportioned under RCW 82.12.0208(7).
(3) This section does not affect the sourcing of local use taxes.
[ 2020 c 139 § 25; 2017 c 323 § 527; 2009 c 535 § 703.]
NOTES:
Tax preference performance statement exemption—Automatic expiration date exemption—2017 c 323: See note following RCW 82.04.040.
Intent—Construction—2009 c 535: See notes following RCW 82.04.192.
Structure Revised Code of Washington
Chapter 82.14 - Local Retail Sales and Use Taxes.
82.14.010 - Legislative finding—Purpose.
82.14.030 - Sales and use taxes authorized—Additional taxes authorized—Maximum rates.
82.14.032 - Alteration of tax rate pursuant to government service agreement.
82.14.040 - County ordinance to contain credit provision.
82.14.045 - Sales and use taxes for public transportation systems.
82.14.0455 - Sales and use tax for transportation benefit districts.
82.14.048 - Sales and use taxes for public facilities districts—Definitions.
82.14.0486 - State contribution for baseball stadium limited.
82.14.049 - Sales and use tax for public sports facilities—Tax upon retail rental car rentals.
82.14.050 - Administration and collection—Local sales and use tax account.
82.14.070 - Uniformity—Rule making—Model ordinance.
82.14.212 - Transfer of funds pursuant to government service agreement.
82.14.215 - Apportionment and distribution—Withholding revenue for noncompliance.
82.14.230 - Natural or manufactured gas—Cities may impose use tax.
82.14.300 - Local government criminal justice assistance—Finding.
82.14.340 - Additional sales and use tax for criminal justice purposes—Referendum—Expenditures.
82.14.350 - Sales and use tax for juvenile detention facilities and jails—Colocation.
82.14.360 - Special stadium sales and use taxes.
82.14.370 - Sales and use tax for public facilities in rural counties.
82.14.390 - Sales and use tax for regional centers.
82.14.410 - Sales of lodging tax rate changes.
82.14.415 - Sales and use tax for cities to offset municipal service costs to newly annexed areas.
82.14.420 - Sales and use tax for emergency communication systems and facilities.
82.14.430 - Sales and use tax for regional transportation investment district.
82.14.440 - Sales and use tax for passenger-only ferry service.
82.14.445 - Sales and use tax for passenger-only ferry service districts.
82.14.450 - Sales and use tax for counties and cities.
82.14.455 - Exemptions—Machinery and equipment used in generating electricity.
82.14.457 - Sales and use tax for digital goods—Apportionment.
82.14.465 - Hospital benefit zones—Sales and use tax—Definitions.
82.14.475 - Sales and use tax for the local infrastructure financing tool program.
82.14.480 - Sales and use tax for health sciences and services authorities.
82.14.485 - Sales and use taxes for regional centers.
82.14.490 - Sourcing—Sales and use taxes.
82.14.505 - Local revitalization financing—Demonstration projects.
82.14.510 - Sales and use tax for local revitalization financing.
82.14.515 - Use of sales and use tax funds—Local revitalization financing.
82.14.525 - Sales and use tax.
82.14.530 - Sales and use tax for housing and related services.
82.14.540 - Affordable and supportive housing—Sales and use tax.
82.14.545 - Mitigation payments.
82.14.550 - Manufacturing and warehousing job centers account.
82.14.820 - Warehouse and grain elevators and distribution centers—Exemption does not apply.