Bill: HB 1904 — 2017
Concerning the sale and taxation of Washingtonian's personal information and related data (Smith)
Finds that there are businesses engaged in: (1) Accumulating personal data that is available to be collected about people as they use the internet; and (2) Aggregating or compiling that information and reselling it.
Imposes a business and occupation tax on persons engaging in the business of making sales of personal information or exchanging personal information for consideration.
SUBSTITUTE BILL COMPARED TO ORIGINAL BILL (Committee on Technology & Economic Development):
• Adds other address types to the definition of "personal information" and to the method for apportioning income attributable to the state.
• Moves the definition of "engaging within the state" for purposes of applying the B&O tax within the new section.
• Specifies that the alternate method for calculating income attributable to the state is based on the ratio of the population of the state to that of all the states.
• Specifies that an individual is considered located within the state if the physical, mailing, internet protocol, or similar address used by the individual is within the state.
• Modifies the intent section.
2ND SUBSTITUTE (Committee on Finance) COMPARED TO 1ST SUBSTITUTE:
The definition of "personal information" is clarified to exclude Internet access. The business and occupation (B&O) tax imposed is not a tax on Internet access.
3RD SUBSTITUTE COMPARED TO 2ND SUBSTITUTE:
(1) removes the imposition of a tax; (2) adds the registration requirements with the Department; and (3) modifies the definitions of "addresses," "engaging with the state," and "personal information."
Hearing Date: Monday, February 05, 2018 -- 1:30 pm
WA State Legislature Link:
http://app.leg.wa.gov/billsummary?BillNumber=1904&Year=2017 (opens a new browser tab)
|Financial Management||Committee Report, Do Pass 3rd Substitute||2018-02-05|