Revised Code of Washington
Chapter 82.32 - General Administrative Provisions.
82.32.520 - Sourcing of calls.

RCW 82.32.520
Sourcing of calls.

(1) Except for the defined telecommunications services listed in subsection (3) of this section, the sale of telecommunications service as defined in RCW 82.04.065 sold on a call-by-call basis is sourced to (a) each level of taxing jurisdiction where the call originates and terminates in that jurisdiction or (b) each level of taxing jurisdiction where the call either originates or terminates and in which the service address is also located.
(2) Except for the defined telecommunications services listed in subsection (3) of this section, a sale of telecommunications service as defined in RCW 82.04.065 sold on a basis other than a call-by-call basis, is sourced to the customer's place of primary use.
(3) The sales of telecommunications service as defined in RCW 82.04.065 that are listed in subsection (3) of this section is sourced to each level of taxing jurisdiction as follows:
(a) A sale of mobile telecommunications services, other than air-ground radiotelephone service and prepaid calling service, is sourced to the customer's place of primary use as required by RCW 82.08.066.
(b) A sale of postpaid calling service is sourced to the origination point of the telecommunications signal as first identified by either (i) the seller's telecommunications system, or (ii) information received by the seller from its service provider, where the system used to transport such signals is not that of the seller.
(c) A sale of prepaid calling service or a sale of a prepaid wireless calling service is sourced as follows:
(i) When a prepaid calling service or a prepaid wireless calling service is received by the purchaser at a business location of the seller, the sale is sourced to that business location;
(ii) When a prepaid calling service or a prepaid wireless calling service is not received by the purchaser at a business location of the seller, the sale is sourced to the location where receipt by the purchaser or the purchaser's donee, designated as such by the purchaser, occurs, including the location indicated by instructions for delivery to the purchaser or donee, known to the seller;
(iii) When (c)(i) and (ii) of this subsection do not apply, the sale is sourced to the location indicated by an address for the purchaser that is available from the business records of the seller that are maintained in the ordinary course of the seller's business when use of this address does not constitute bad faith;
(iv) When (c)(i), (ii), and (iii) of this subsection do not apply, the sale is sourced to the location indicated by an address for the purchaser obtained during the consummation of the sale, including the address of a purchaser's payment instrument, if no other address is available, when use of this address does not constitute bad faith;
(v) When (c)(i), (ii), (iii), and (iv) of this subsection do not apply, including the circumstance where the seller is without sufficient information to apply those provisions, the sale is sourced as provided in RCW 82.32.730(1)(e);
(vi) In the case of a sale of prepaid wireless calling service, (c)(v) of this subsection includes as an option the location associated with the mobile telephone number.
(d) A sale of a private communication service is sourced as follows:
(i) Service for a separate charge related to a customer channel termination point is sourced to each level of jurisdiction in which such customer channel termination point is located.
(ii) Service where all customer termination points are located entirely within one jurisdiction or levels of jurisdiction is sourced in such jurisdiction in which the customer channel termination points are located.
(iii) Service for segments of a channel between two customer channel termination points located in different jurisdictions and which segment of channel are separately charged is sourced fifty percent in each level of jurisdiction in which the customer channel termination points are located.
(iv) Service for segments of a channel located in more than one jurisdiction or levels of jurisdiction and which segments are not separately billed is sourced in each jurisdiction based on the percentage determined by dividing the number of customer channel termination points in the jurisdiction by the total number of customer channel termination points.
(4) The definitions in this subsection apply throughout this chapter.
(a) "Air-ground radiotelephone service" means air-ground radio service, as defined in 47 C.F.R. Sec. 22.99, as amended or renumbered as of January 1, 2003, in which common carriers are authorized to offer and provide radio telecommunications service for hire to subscribers in aircraft.
(b) "Call-by-call basis" means any method of charging for telecommunications services where the price is measured by individual calls.
(c) "Communications channel" means a physical or virtual path of communications over which signals are transmitted between or among customer channel termination points.
(d) "Customer" means the person or entity that contracts with the seller of telecommunications services. If the end user of telecommunications services is not the contracting party, the end user of the telecommunications service is the customer of the telecommunications service. "Customer" does not include a reseller of telecommunications service or for mobile telecommunications service of a serving carrier under an agreement to serve the customer outside the home service provider's licensed service area.
(e) "Customer channel termination point" means the location where the customer either inputs or receives the communications.
(f) "End user" means the person who uses the telecommunications service. In the case of an entity, the term end user means the individual who uses the service on behalf of the entity.
(g) "Home service provider" means the same as that term is defined in RCW 82.04.065.
(h) "Mobile telecommunications service" means the same as that term is defined in RCW 82.04.065.
(i) "Place of primary use" means the street address representative of where the customer's use of the telecommunications service primarily occurs, which must be the residential street address or the primary business street address of the customer. In the case of mobile telecommunications services, "place of primary use" must be within the licensed service area of the home service provider.
(j) "Postpaid calling service" means the telecommunications service obtained by making a payment on a call-by-call basis either through the use of a credit card or payment mechanism such as a bank card, travel card, credit card, or debit card, or by charge made to a telephone number that is not associated with the origination or termination of the telecommunications service. A postpaid calling service includes a telecommunications service, except a prepaid wireless calling service, that would be a prepaid calling service except it is not exclusively a telecommunications service.
(k) "Prepaid calling service" means the right to access exclusively telecommunications services, which must be paid for in advance and which enables the origination of calls using an access number and/or authorization code, whether manually or electronically dialed, and that is sold in predetermined units or dollars of which the number declines with use in a known amount.
(l) "Prepaid wireless calling service" means a telecommunications service that provides the right to use mobile wireless service as well as other nontelecommunications services, including the download of digital products delivered electronically, content, and ancillary services, which must be paid for in advance that is sold in predetermined units or dollars of which the number declines with use in a known amount.
(m) "Private communication service" means a telecommunications service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points, regardless of the manner in which such channel or channels are connected, and includes switching capacity, extension lines, stations, and any other associated services that are provided in connection with the use of such channel or channels.
(n) "Service address" means:
(i) The location of the telecommunications equipment to which a customer's call is charged and from which the call originates or terminates, regardless of where the call is billed or paid;
(ii) If the location in (n)(i) of this subsection is not known, the origination point of the signal of the telecommunications services first identified by either the seller's telecommunications system or in information received by the seller from its service provider, where the system used to transport such signals is not that of the seller;
(iii) If the locations in (n)(i) and (ii) of this subsection are not known, the location of the customer's place of primary use.

[ 2010 c 106 § 228. Prior: 2007 c 54 § 18; 2007 c 6 § 1001; 2004 c 153 § 403; 2003 c 168 § 501.]
NOTES:

Effective date—2010 c 106: See note following RCW 35.102.145.


Severability—2007 c 54: See note following RCW 82.04.050.


Part headings not law—Savings—Effective date—Severability—2007 c 6: See notes following RCW 82.32.020.


Findings—Intent—2007 c 6: See note following RCW 82.14.390.


Retroactive effective date—Effective date—2004 c 153: See note following RCW 82.08.0293.


Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.

Structure Revised Code of Washington

Revised Code of Washington

Title 82 - Excise Taxes

Chapter 82.32 - General Administrative Provisions.

82.32.010 - Application of chapter stated.

82.32.020 - Definitions.

82.32.023 - Definition of product for agreement purposes.

82.32.026 - Registration—Seller's agent—Streamlined sales and use tax agreement.

82.32.030 - Registration certificates—Threshold levels—Central registration system.

82.32.033 - Registration certificates—Special events—Promoter's duties—Penalties—Definitions.

82.32.045 - Taxes—When due and payable—Reporting periods—Verified annual returns—Relief from filing requirements.

82.32.050 - Deficient tax or penalty payments—Notice—Interest—Limitations—Time extension or correction of an assessment during state of emergency.

82.32.052 - Interest and penalties—Waiver for amounts unpaid as of February 1, 2011.

82.32.055 - Interest and penalties—Waiver for military personnel.

82.32.057 - Application of interest to delinquent taxes—Extensions.

82.32.060 - Excess payment of tax, penalty, or interest—Credit or refund—Payment of judgments for refund.

82.32.062 - Additional offset for excess payment of sales tax.

82.32.065 - Tax refund to consumer under new motor vehicle warranty laws—Credit or refund to new motor vehicle manufacturer.

82.32.070 - Records to be preserved—Examination—Estoppel to question assessment—Unified business identifier account number records.

82.32.080 - Payment by check—Electronic funds transfer—Rules—Mailing returns or remittances—Time extension—Deposits—Time extension during state of emergency—Records—Payment must accompany return.

82.32.085 - Electronic funds transfer—Generally.

82.32.087 - Direct pay permits.

82.32.090 - Late payment—Disregard of written instructions—Evasion—Penalties.

82.32.100 - Failure to file returns or provide records—Assessment of tax by department—Penalties and interest.

82.32.105 - Waiver or cancellation of penalties or interest—Rules.

82.32.110 - Examination of books or records—Subpoenas—Contempt of court.

82.32.117 - Application for court approval of subpoena prior to issuance—No notice required.

82.32.120 - Oaths and acknowledgments.

82.32.130 - Notice and orders—Service.

82.32.135 - Notice, assessment, other information—Electronic delivery.

82.32.140 - Taxpayer quitting business—Liability of successor.

82.32.145 - Limited liability business entity—Terminated, dissolved, abandoned, insolvent—Collection of unpaid trust fund taxes.

82.32.150 - Contest of tax—Prepayment required—Restraining orders and injunctions barred.

82.32.160 - Correction of tax—Administrative procedure—Conference—Determination by department.

82.32.170 - Reduction of tax after payment—Petition—Conference—Determination by department.

82.32.180 - Court appeal—Procedure.

82.32.190 - Stay of collection pending suit—Interest.

82.32.200 - Stay of collection—Bond—Interest.

82.32.210 - Tax warrant—Filing—Lien—Effect.

82.32.212 - Tax warrant—Notice of lien.

82.32.215 - Revocation of certificate of registration.

82.32.220 - Execution of warrant—Levy upon property—Satisfaction.

82.32.230 - Agent of the department of revenue may execute.

82.32.235 - Notice and order to withhold and deliver property due or owned by taxpayer—Bond—Judgment by default.

82.32.237 - Notice and order to withhold and deliver—Continuing lien—Effective date.

82.32.240 - Tax constitutes debt to the state—Priority of lien.

82.32.245 - Search for and seizure of property—Warrant—Procedure.

82.32.260 - Payment condition to dissolution or withdrawal of corporation.

82.32.265 - Use of collection agencies to collect taxes outside the state.

82.32.270 - Accounting period prescribed.

82.32.280 - Tax declared additional.

82.32.290 - Unlawful acts—Penalties.

82.32.291 - Reseller permit—Unlawful use—Penalty—Rules.

82.32.300 - Department of revenue to administer—Chapters enforced by liquor and cannabis board.

82.32.310 - Immunity of officers, agents, etc., of the department of revenue acting in good faith.

82.32.320 - Revenue to state treasurer—Allocation for return or payment for less than the full amount due.

82.32.330 - Disclosure of return or tax information.

82.32.340 - Chargeoff of uncollectible taxes—Destruction of files and records.

82.32.350 - Closing agreements authorized.

82.32.360 - Conclusive effect of agreements.

82.32.380 - Revenues to be deposited in general fund.

82.32.385 - General fund transfers to multimodal transportation account, connecting Washington account.

82.32.394 - Revenues from sale or use of leaded racing fuel to be deposited into the advanced environmental mitigation revolving account.

82.32.410 - Written determinations as precedents.

82.32.430 - Liability for tax rate calculation errors—Geographic information system.

82.32.440 - Project on sales and use tax exemption requirements.

82.32.450 - Natural or manufactured gas, electricity—Maximum combined credits and deferrals allowed—Availability of credits and deferrals.

82.32.470 - Transfer of sales and use tax on toll projects.

82.32.480 - Washington forest products commission—Disclosure of taxpayer information.

82.32.490 - Electronic database for use by mobile telecommunications service provider.

82.32.495 - Liability of mobile telecommunications service provider if no database provided.

82.32.500 - Determination of taxing jurisdiction for telecommunications services.

82.32.505 - Telecommunications services—Place of primary use.

82.32.510 - Scope of mobile telecommunications act—Identification of taxable and nontaxable charges.

82.32.515 - Applicability of telephone and telecommunications definitions.

82.32.520 - Sourcing of calls.

82.32.525 - Purchaser's cause of action for over-collected sales or use tax.

82.32.530 - Seller nexus.

82.32.531 - Nexus—Trade convention attendance or participation.

82.32.532 - Digital products—Nexus.

82.32.533 - Digital products—Amnesty.

82.32.534 - Annual report requirement for tax preferences.

82.32.537 - Silicon smelters—Annual survey or report.

82.32.550 - "Commercial airplane," "component," and "superefficient airplane"—Definitions.

82.32.555 - Telecommunications and ancillary services taxes—Identification of taxable and nontaxable charges.

82.32.558 - Tax deferral—Eligible projects—Application.

82.32.559 - Tax deferral—Eligible projects—Deposit of funds.

82.32.580 - Sales and use tax deferral—Historic automobile museum.

82.32.590 - Annual tax performance reports—Failure to file.

82.32.600 - Annual tax performance reports—Electronic filing.

82.32.605 - Annual tax performance report—Hog fuel.

82.32.607 - Annual tax performance report for tax exemption for sales of machinery and equipment used in generating electricity.

82.32.655 - Tax avoidance.

82.32.660 - Tax avoidance—Statutory application.

82.32.670 - Tax evasion by electronic means—Seizure and forfeiture.

82.32.680 - Tax evasion by electronic means—Search and seizure.

82.32.700 - Administration of the sales and use tax for hospital benefit zones.

82.32.710 - Professional employer organizations—Eligibility for tax incentives—Responsibility for tax performance reports.

82.32.715 - Monetary allowances—Streamlined sales and use tax agreement.

82.32.720 - Vendor compensation—Streamlined sales and use tax agreement.

82.32.725 - Amnesty—Streamlined sales and use tax agreement.

82.32.730 - Sourcing—Streamlined sales and use tax agreement.

82.32.735 - Confidentiality and privacy—Certified service providers—Streamlined sales and use tax agreement.

82.32.740 - Taxability matrix—Liability—Streamlined sales and use tax agreement.

82.32.745 - Software certification by department—Classifications—Liability—Streamlined sales and use tax agreement.

82.32.750 - Purchaser liability—Penalty—Streamlined sales and use tax agreement.

82.32.762 - Remote seller nexus—Streamlined sales and use tax agreement or federal law conflict with state law.

82.32.765 - Local revitalization financing—Reporting requirements.

82.32.770 - Sourcing compliance—Taxpayer relief—Collection and remittance errors.

82.32.780 - Reseller's permit—Taxpayer application.

82.32.783 - Reseller's permit—Contractor application.

82.32.784 - Reseller's permit—Information required.

82.32.785 - Reseller's permit—Voluntary electronic verification.

82.32.787 - Reseller's permit—Request for copies.

82.32.790 - Tax incentives contingent upon semiconductor microchip fabrication facility siting and operation.

82.32.800 - Contributions of high-technology research and development tax credit—Opportunity expansion account.

82.32.805 - Tax preferences—Expiration dates.

82.32.808 - Tax preferences—Performance statement requirement.

82.32.850 - Significant commercial airplane manufacturing—Tax preference—Contingent effective date.

82.32.860 - Liquefied natural gas—Estimated sales tax revenue.

82.32.865 - Nonresident vessel permit.

82.32.870 - Vapor products tax deposits.

82.32.900 - Work group created—Transition plan—Taxing liquefied natural gas used for marine vessel transportation.