Washington § 82.32.532 Digital products—Nexus.

Washington Statutes

§ 82.32.532 — Digital products—Nexus.

Washington § 82.32.532

Title 82EXCISE TAXES

Ch. 82.32GENERAL ADMINISTRATIVE PROVISIONS

This text of Washington § 82.32.532 (Digital products—Nexus.) 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 § 82.32.532 (2026).

Text

(1)For purposes of the taxes imposed in this title, the department of revenue may not consider a person's ownership of, or rights in, computer software as defined in RCW 82.04.215 , including computer software used in providing a digital automated service; master copies of software; digital goods or digital codes residing on servers located in this state in determining whether the person has substantial nexus with this state.

(2)For purposes of this section, "substantial nexus" means the requisite connection that a person has with a state to allow the state to subject the person to the state's taxing authority, consistent with the commerce clause of the United States Constitution. Purpose — Retroactive application — Effective date — 2010 c 111: See notes following RCW 82.04.050 . Inte

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(1) For purposes of the taxes imposed in this title, the department of revenue may not consider a person's ownership of, or rights in, computer software as defined in RCW 82.04.215 , including computer software used in providing a digital automated service; master copies of software; digital goods or digital codes residing on servers located in this state in determining whether the person has substantial nexus with this state.

(2) For purposes of this section, "substantial nexus" means the requisite connection that a person has with a state to allow the state to subject the person to the state's taxing authority, consistent with the commerce clause of the United States Constitution.

Purpose — Retroactive application — Effective date — 2010 c 111: See notes following RCW 82.04.050 .

Intent — Construction — 2009 c 535: See notes following RCW 82.04.192 .