For Immediate Release
June 2, 2003
Washington State Enacts Legislation Exempting Certain Remote Sellers
On April 18, 2003, Governor Locke signed legislation exempting sellers with limited connection to the state from its Business & Occupation Tax and the obligation to collect sales and use tax in Washington State.
The affected parties are those sellers making sales into Washington whose activities in the state are conducted electronically via a web site or on a server or other computer equipment located in the state, owned or operated by an unaffiliated entity, and limited to the following activities:
(1) storage, distribution, or display of advertising;
(2) taking of orders; or
(3) processing of payments.
However, it should be noted that this legislative relief will end if Congress grants individual states the authority to impose sales and use tax collection responsibilities on remote sellers or a court of competent jurisdiction determines in a judgment not subject to review that a state can impose sales and use tax collection duties on remote sellers.
If you would like additional information on this topic or have any questions, please contact David Rohlmeier, Regional Vice President - Sales & Use Tax Group at (469) 364-9600. E-mail drohlmeier@thesaltgroup.com .
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