A credit is allowed against the taxes imposed by this chapter upon the use in this state of tangible personal property, extended warranty, digital good, digital code, digital automated service, or services defined as a retail sale in *RCW 82.04.050 (2) (a) or (g) or (6)(c), in the amount that the present user thereof or his or her bailor or donor has paid a legally imposed retail sales or use tax with respect to such property, extended warranty, digital good, digital code, digital automated service, or service defined as a retail sale in *RCW 82.04.050 (2) (a) or (g) or (6)(c) to any other state, possession, territory, or commonwealth of the United States, any political subdivision thereof, the District of Columbia, and any foreign country or political subdivision thereof.
RCW 82.12.035
Credit for retail sales or use taxes paid to other jurisdictions with respect to property used.
Applied in 1 court decision — leading case 26 Wash. App. 687 - Simpson v. State (1980)
Most recently applied in 26 Wash. App. 687 - Simpson v. State (July 1980)
2017 c 323 s 524; 2015 c 169 s 8; 2009 c 535 s 1107; 2007 c 6 s 1203; 2005 c 514 s 108; 2002 c 367 s 5; 1996 c 148 s 6; 1987 c 27 s 2; 1967 ex.s. c 89 s 5.
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.