Home/Washington/Statutes/Title 82: EXCISE TAXES/Ch. 82.08: RETAIL SALES TAX/§ 82.08.066
Washington Statutes

§ 82.08.066 — Deemed location for mobile telecommunications services.

Washington § 82.08.066
JurisdictionWashington
Title 82EXCISE TAXES
Ch. 82.08RETAIL SALES TAX

This text of Washington § 82.08.066 (Deemed location for mobile telecommunications services.) is published on Counsel Stack Legal Research, covering Washington primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Wash. Rev. Code § 82.08.066 (2026).

Text

For the purposes of this chapter, mobile telecommunications services are deemed to have occurred at the customer's place of primary use, regardless of where the mobile telecommunications services originate, terminate, or pass through, consistent with the mobile telecommunications sourcing act, P.L. 106-252, 4 U.S.C. Secs. 116 through 126. The definitions in RCW 82.04.065 apply to this section. Finding — Effective date — 2002 c 67: See notes following RCW 82.04.530 .

Free access — add to your briefcase to read the full text and ask questions with AI

Related

§ 82.04.065
Washington § 82.04.065
§ 82.04.530
Washington § 82.04.530

Legislative History

[2002 c 67 s 5.]

Nearby Sections

15
§ 82.01.050
Department established—Director of revenue.
§ 82.01.060
Director—Powers and duties—Rule-making authority.
§ 82.01.070
Director—General supervision—Appointment of assistant director, personnel—Personal service contracts for out-of-state auditing services.
§ 82.01.080
Director—Delegation of powers and duties—Responsibility.
§ 82.01.090
Director—Exercise of powers, duties and functions formerly vested in tax commission.
§ 82.01.100
Assistance to other state agencies in administration and collection of taxes.
§ 82.01.115
Listing of reduction in revenues from tax exemptions to be submitted to legislature by department of revenue—Periodic review and submission of recommendations to legislature by governor.
§ 82.02.010
Definitions.
§ 82.02.020
State preempts certain tax fields—Fees prohibited for the development of land or buildings—Voluntary payments by developers authorized—Limitations—Exceptions.(Effective until January 1, 2028.)
§ 82.02.030
Additional tax rates.
§ 82.02.040
Authority of operating agencies to levy taxes.
§ 82.02.050
Impact fees—Intent—Limitations.
§ 82.02.060
Impact fees—Local ordinances—Required provisions—Exemptions.
§ 82.02.070
Impact fees—Retained in special accounts—Limitations on use—Administrative appeals.
§ 82.02.080
Impact fees—Refunds.
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
Washington § 82.08.066, Counsel Stack Legal Research, https://law.counselstack.com/statute/wa/82.08.066.