2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.12 Use tax.
82.12.02085 Exemptions—Digital goods—Noncommercial—Internal audience—Not for sale.
RCW 82.12.02085 Exemptions—Digital goods—Noncommercial—Internal audience—Not for sale.
(1) The provisions of this chapter do not apply in respect to the use of digital goods that are:
(a) Of a noncommercial nature, such as personal email communications;
(b) Created solely for an internal audience; or
(c) Created solely for the business needs of the person who created the digital good and is not the type of digital good that is offered for sale, including business email communications.
(2) This section does not apply to the use of any digital goods purchased by the user, the user's donor, or anybody on the user's behalf.
[2009 c 535 § 605.]
NOTES:
Intent—Construction—2009 c 535: See notes following RCW 82.04.192.
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