RCW 82.04.297

Internet access—Definitions.

Applied in 12 court decisions — leading case Western Telepage, Inc. v. City of Tacoma (2000)

Most recently applied in QUALCOMM, INC. v. Department of Revenue (March 2011)

2010 c 111 s 303; 2009 c 535 s 408; 2000 c 103 s 5; 1997 c 304 s 4.

How often courts cite this section

citing decisions per year

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.

(1) The provision of internet access is subject to tax under RCW 82.04.290(2).

(2)(a) Except as provided in (b) of this subsection, "internet" and "internet access" have the same meaning as those terms are defined in the federal internet tax freedom act, Title 47 U.S.C. Sec. 151 note, as existing on July 1, 2009.

(b) "Internet access" does not include telecommunications service purchased, used, or sold by a person that provides a service that enables users to connect to the internet to access content, information, or other services offered over the internet, to the extent such telecommunications service is purchased, used, or sold: (i) To provide such service; or (ii) to otherwise enable users to access content, information, or other services offered over the internet.

(3) Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.

Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.