A city or town may tax internet access providers under generally applicable business taxes or fees, at a rate not to exceed the rate applied to a general service classification. For the purposes of this section, "internet access" has the same meaning as in RCW 82.04.297.
RCW 35.21.717
Taxation of internet access—Moratorium.
Applied in 8 court decisions — leading case Community Telecable of Seattle, Inc. v. CITY OF SEATTLE, DEPT. OF EXECUTIVE (2008)
Most recently applied in SPRINT INTERN. v. Department of Revenue (March 2010)
2009 c 535 s 1101; 2004 c 154 s 1; 2002 c 181 s 1; 1999 c 307 s 1; 1997 c 304 s 2.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.