The department of revenue shall have power to adopt rules and regulations prescribing methods and schedules for the collection of the tax required to be collected by the seller from the buyer under this chapter. The methods and schedules prescribed shall be adopted so as to eliminate the collection of fractions of one cent and so as to provide that the aggregate collections of all taxes by the seller shall, insofar as practicable, equal the amount of tax imposed by this chapter. Such schedules may provide that no tax need be collected from the buyer upon sales below a stated sum and may be amended from time to time to accomplish the purposes set forth herein.
RCW 82.08.060
Collection of tax—Methods and schedules.
Applied in 6 court decisions — leading case 49 Wash. 2d 716 - White v. State (1957)
Most recently applied in 132 Wash. App. 709 - Aaro Medical Supplies, Inc. v. Department of Revenue (May 2006)
1975 1st ex.s. c 278 s 47; 1961 c 15 s 82.08.060
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.