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

Washington Statutes

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

Washington § 82.32.750

Title 82EXCISE TAXES

Ch. 82.32GENERAL ADMINISTRATIVE PROVISIONS

This text of Washington § 82.32.750 (Purchaser liability—Penalty—Streamlined sales and use tax agreement.) 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 § 82.32.750 (2026).

Text

(1)Purchasers are relieved from liability for tax, interest, and penalty for having failed to pay the correct amount of sales or use tax in any of the following circumstances:

(a)A purchaser's seller or certified service provider relied on erroneous data provided by the department on tax rates, boundaries, taxing jurisdiction assignments, or in the taxability matrix completed by the department pursuant to RCW 82.32.740 ;

(b)A purchaser holding a direct pay permit relied on erroneous data provided by the department on tax rates, boundaries, taxing jurisdiction assignments, or in the taxability matrix completed by the department pursuant to RCW 82.32.740 ;

(c)A purchaser relied on erroneous data provided by the department in the taxability matrix completed by the department pursuant t

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(1) Purchasers are relieved from liability for tax, interest, and penalty for having failed to pay the correct amount of sales or use tax in any of the following circumstances:

(a) A purchaser's seller or certified service provider relied on erroneous data provided by the department on tax rates, boundaries, taxing jurisdiction assignments, or in the taxability matrix completed by the department pursuant to RCW 82.32.740 ;

(b) A purchaser holding a direct pay permit relied on erroneous data provided by the department on tax rates, boundaries, taxing jurisdiction assignments, or in the taxability matrix completed by the department pursuant to RCW 82.32.740 ;

(c) A purchaser relied on erroneous data provided by the department in the taxability matrix completed by the department pursuant to RCW 82.32.740 ; or

(d) A purchaser relied on erroneous data provided by the department on tax rates, boundaries, or taxing jurisdiction assignments.

(2) For purposes of this section, "penalty" means an amount imposed for noncompliance that is not fraudulent, willful, or intentional that is in addition to the correct amount of sales or use tax and interest.

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 .