For purposes of this chapter, a telecommunications service provider other than a mobile telecommunications service provider must calculate gross proceeds of sales in a manner consistent with the sourcing rules provided in RCW 82.32.520. The department may adopt rules to implement this section, including rules that provide a formulary method of determining gross proceeds that reasonably approximates the taxable activity of a telephone business.
RCW 82.04.530
Telecommunications service providers—Calculation of gross proceeds.
2007 c 54 s 13; 2007 c 6 s 1022; 2004 c 153 s 410; 2002 c 67 s 3.
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.