2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.08 Retail sales tax.
82.08.066 Deemed location for mobile telecommunications services.
RCW 82.08.066 Deemed location for mobile telecommunications services.
For the purposes of this chapter, mobile telecommunications services are deemed to have occurred at the customer's place of primary use, regardless of where the mobile telecommunications services originate, terminate, or pass through, consistent with the mobile telecommunications sourcing act, P.L. 106-252, 4 U.S.C. Secs. 116 through 126. The definitions in RCW 82.04.065 apply to this section.
[2002 c 67 § 5.]
NOTES:
Finding—Effective date—2002 c 67: See notes following RCW 82.04.530.
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