82.12.038  <<  82.12.040 >>   82.12.045

RCW 82.12.040

Retailers to collect tax—Penalty—Contingent expiration of subsection.

(1) Every person who is subject to a collection obligation under chapter 82.08 RCW, except a person making a valid election to comply with the notice and reporting provisions of RCW 82.13.020, must obtain from the department a certificate of registration, and must, at the time of making sales of tangible personal property, digital goods, digital codes, digital automated services, extended warranties, or sales of any service defined as a retail sale in RCW 82.04.050 (2) (a) or (g) or (6)(c), or making transfers of either possession or title, or both, of tangible personal property for use in this state, collect from the purchasers or transferees the tax imposed under this chapter. The tax to be collected under this section must be in an amount equal to the purchase price multiplied by the rate in effect for the retail sales tax under RCW 82.08.020.
(2) Every person who engages in this state in the business of acting as an independent selling agent for persons who do not hold a valid certificate of registration, and who receives compensation by reason of sales of tangible personal property, digital goods, digital codes, digital automated services, extended warranties, or sales of any service defined as a retail sale in RCW 82.04.050 (2) (a) or (g) or (6)(c), of his or her principals for use in this state, must, at the time such sales are made, collect from the purchasers the tax imposed on the purchase price under this chapter, and for that purpose is deemed a retailer as defined in this chapter.
(3) The tax required to be collected by this chapter is deemed to be held in trust by the retailer until paid to the department, and any retailer who appropriates or converts the tax collected to the retailer's own use or to any use other than the payment of the tax provided herein to the extent that the money required to be collected is not available for payment on the due date as prescribed is guilty of a misdemeanor. In case any seller fails to collect the tax herein imposed or having collected the tax, fails to pay the same to the department in the manner prescribed, whether such failure is the result of the seller's own acts or the result of acts or conditions beyond the seller's control, the seller is nevertheless personally liable to the state for the amount of such tax, unless the seller has taken from the buyer a copy of a direct pay permit issued under RCW 82.32.087.
(4) Any retailer who refunds, remits, or rebates to a purchaser, or transferee, either directly or indirectly, and by whatever means, all or any part of the tax levied by this chapter is guilty of a misdemeanor.
(5) Notwithstanding subsections (1) through (4) of this section, any person making sales is not obligated to collect the tax imposed by this chapter if the person would have been obligated to collect retail sales tax on the sale absent a specific exemption provided in chapter 82.08 RCW, and there is no corresponding use tax exemption in this chapter. Nothing in this subsection (5) may be construed as relieving purchasers from liability for reporting and remitting the tax due under this chapter directly to the department.
(6) Notwithstanding subsections (1) through (4) of this section, any person making sales is not obligated to collect the tax imposed by this chapter if the state is prohibited under the Constitution or laws of the United States from requiring the person to collect the tax imposed by this chapter.
(7) Notwithstanding subsections (1) through (4) of this section, any licensed dealer facilitating a firearm sale or transfer between two unlicensed persons by conducting background checks under chapter 9.41 RCW is not obligated to collect the tax imposed by this chapter.
NOTES:
Expiration date2017 3rd sp.s. c 28 § 212: "Section 212 of this act expires July 23, 2017." [ 2017 3rd sp.s. c 28 § 606.]
FindingsIntent2017 3rd sp.s. c 28 §§ 201-214: See note following RCW 82.08.053.
Existing rights and liabilitySeverability2017 3rd sp.s. c 28: See notes following RCW 82.08.053.
ApplicationEffective dates2017 3rd sp.s. c 28: See notes following RCW 82.13.020.
Tax preference performance statement exemptionAutomatic expiration date exemption2017 c 323: See note following RCW 82.04.040.
Effective date2015 c 169: See note following RCW 82.04.050.
Finding2015 c 1 (Initiative Measure No. 594): See note following RCW 9.41.010.
Effective date2010 c 106: See note following RCW 35.102.145.
IntentConstruction2009 c 535: See notes following RCW 82.04.192.
Effective date2005 c 514: See note following RCW 83.100.230.
Part headings not lawSeverability2005 c 514: See notes following RCW 82.12.808.
Effective datesPart headings not law2003 c 168: See notes following RCW 82.08.010.
Intent2003 c 76: See note following RCW 82.08.050.
FindingIntentEffective date2001 c 188: See notes following RCW 82.32.087.
Effective date1986 c 48: "This act shall take effect July 1, 1986." [ 1986 c 48 § 2.]
Effective datesSeverability1971 ex.s. c 299: See notes following RCW 82.04.050.
Project on exemption reporting requirements: RCW 82.32.440.
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