BillTracker

Concerning a tax levied and collected on the retail sale of wireless devices used to access the internet (Sawyer, Lytton)

Imposes a tax on each retail sale of wireless devices used to access the internet.

EFFECTS OF CHANGES MADE BY 1ST SUBSTITUTE ON ORIGINAL BILL
(1) Limits the definition of "wireless devices used to access the internet" to smartphones, laptops, desktops, tablets, and gaming consoles used to access the internet. (2) Makes the following technical clarifications: a. The tax is imposed on the buyer and collected by the seller. b. The tax must be stated separately from the selling price on sales invoices. c. The tax is a trust fund tax, meaning the revenue collected under this chapter by sellers is property of the state and held in trust by the seller until paid to the state. (3) Establishes the general administrative provisions in RCW 82.32 apply to the administration of this act. (4) Includes an effective date of January 1, 2019.

Hearing Date: Friday, January 12, 2018 -- 8:00 am

WA State Legislature Link:
http://app.leg.wa.gov/billsummary?BillNumber=2389&Year=2017    (opens a new browser tab)