2005 Washington Revised Code RCW 82.04.297: Internet services — Definitions.
(1) The provision of internet services is subject to tax under RCW
82.04.290(2).
(2) "Internet" means the international computer network of both federal and nonfederal interoperable packet switched data networks, including the graphical subnetwork called the world wide web.
(3) "Internet service" means a service that includes computer processing applications, provides the user with additional or restructured information, or permits the user to interact with stored information through the internet or a proprietary subscriber network. "Internet service" includes provision of internet electronic mail, access to the internet for information retrieval, and hosting of information for retrieval over the internet or the graphical subnetwork called the world wide web.
[2000 c 103 § 5; 1997 c 304 § 4.]
| Findings -- Severability -- Effective date -- 1997 c 304: See notes following RCW
35.21.717.
|
Disclaimer: These codes may not be the most recent version. Washington may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
