2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.12 Use tax.
82.12.02087 Exemptions—Digital goods, codes, and services—Used for business purposes.
RCW 82.12.02087 Exemptions—Digital goods, codes, and services—Used for business purposes.
(1) The provisions of this chapter do not apply to the use by a business of digital goods, and services rendered in respect to digital goods, where the digital goods and services rendered in respect to digital goods are used solely for business purposes. The exemption provided by this section also applies to the use by a business of a digital code if all of the digital goods to be obtained through the use of the code will be used solely for business purposes.
(2) For purposes of this section, the definitions in RCW 82.08.02087 apply.
[2010 c 111 § 502; 2009 c 535 § 607.]
NOTES:
Purpose—Retroactive application—Effective date—2010 c 111: See notes following RCW 82.04.050.
Intent—Construction—2009 c 535: See notes following RCW 82.04.192.
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