Washington Statutes
§ 82.32.525 — Purchaser's cause of action for over-collected sales or use tax.
Washington § 82.32.525
This text of Washington § 82.32.525 (Purchaser's cause of action for over-collected sales or use tax.) 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 § 82.32.525 (2026).
Text
(1)A purchaser's cause of action against the seller for over-collected sales or use tax does not accrue until the purchaser has provided written notice to the seller and the seller has sixty days to respond. The notice to the seller must contain the information necessary to determine the validity of the request.
(2)In connection with a purchaser's request from a seller for over-collected sales or use taxes, a seller shall be presumed to have a reasonable business practice, if in the collection of such sales or use taxes, the seller:
(a)Uses either a provider or a system, including a proprietary system, that is certified by the state; and
(b)Has remitted to the state all taxes collected less any deductions, credits, or collection allowances.
Retroactive effective date — Effective da
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Related
Clark County Public Utility District No. 1 v. Department of Revenue
222 P.3d 1232 (Court of Appeals of Washington, 2009)
CLARK COUNTY PUD v. Dept. of Revenue
222 P.3d 1232 (Court of Appeals of Washington, 2010)
Legislative History
[2004 c 153 s 408;2003 c 168 s 211.]
Nearby Sections
15
§ 82.01.050
Department established—Director of revenue.§ 82.02.010
Definitions.§ 82.02.030
Additional tax rates.§ 82.02.050
Impact fees—Intent—Limitations.§ 82.02.080
Impact fees—Refunds.Cite This Page — Counsel Stack
Bluebook (online)
Washington § 82.32.525, Counsel Stack Legal Research, https://law.counselstack.com/statute/wa/82.32.525.