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

Washington § 82.32.715

• Jurisdiction: Washington
• Title 82: EXCISE TAXES
• Ch. 82.32: GENERAL ADMINISTRATIVE PROVISIONS

Text

(1) The department must adopt by rule monetary allowances for certified service providers selected by model 1 sellers and also for model 2 sellers. The department may be guided by the provisions for monetary allowances adopted by the governing board of the agreement to determine the amount of the allowances and the conditions under which they are allowed. The monetary allowances must be reasonable and provide adequate incentive for certified service providers and sellers to collect and remit sales and use taxes under the agreement. Monetary allowances will be funded solely from state sales and use taxes. The department may modify its rules for monetary allowances in light of the holding of the United States supreme court in South Dakota v. Wayfair, Inc. , Docket No. 17-494, issued June 21, 2018.

(2) For certified service providers, the monetary allowance may include a base rate that applies to taxable transactions processed by the certified service provider.

(3) For model 2 sellers, the monetary allowance may include a base rate and a percentage of revenue generated by a seller registering under RCW 82.32.030 (3), but may not exceed a period of twenty-four months.

Effective date — 2019 c 8 ss 101, 104, 106, 201, 402-405, and 501: See note following RCW 82.02.250 .

Existing rights and liability — Retroactive application — 2019 c 8: See notes following RCW 82.02.250 .

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

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

Legislative History

[2019 c 8 s 403;2007 c 6 s 301.]