2005 Washington Revised Code RCW 82.04.530: Gross proceeds of sales calculation for telephone business. (Contingent expiration date.)

For purposes of this chapter, a telephone business other than a mobile telecommunications service provider must calculate gross proceeds of retail 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.

[2004 c 153 § 410; 2002 c 67 § 3.]

Retroactive effective date -- Effective date -- 2004 c 153: See note following RCW 82.08.0293.      Finding -- 2002 c 67: "The legislature finds that the United States congress has enacted the mobile telecommunications sourcing act for the purpose of establishing uniform nationwide sourcing rules for state and local taxation of mobile telecommunications services. The legislature desires to adopt implementing legislation governing taxation by the state and by affected local taxing jurisdictions within the state. The legislature recognizes that the federal act is intended to provide a clarification of sourcing rules that is revenue-neutral among the states, and that the clarifications required by the federal act are likely in fact to be revenue-neutral at the state level. The legislature also desires to take advantage of a provision of the federal act that allows a state with a generally applicable business and occupation tax, such as this state, to make certain of the uniform sourcing rules elective for such tax." [2002 c 67 § 1.]      Contingency -- Court judgment -- 2002 c 67: "(1) If a court of competent jurisdiction enters a final judgment on the merits that is based on federal or state law, is no longer subject to appeal, and substantially limits or impairs the essential elements of P.L. 106-252, 4 U.S.C. Secs. 116 through 126, or chapter 67, Laws of 2002, then chapter 67, Laws of 2002 is null and void in its entirety.      (2) If the contingency in subsection (1) of this section occurs, section 502, chapter 168, Laws of 2003 is null and void.      (3) If the contingency in subsection (1) of this section occurs, section 410, chapter 153, Laws of 2004 is null and void.      (4) If the contingency in subsection (1) of this section occurs, section 111, chapter 514, Laws of 2005 is null and void." [2005 c 514 § 113; 2004 c 153 § 502; 2003 c 168 § 902; 2002 c 67 § 18.]      Effective date -- 2002 c 67: "This act takes effect August 1, 2002." [2002 c 67 § 19.]