These documents are currently being revised to incorporate the changes made during the 2024 Legislative Session. Please consult the Sections Affected Table for changes made during the 2024 Legislative Session.
Seller obligation to collect sales taxes.
A seller that is obligated to collect the taxes imposed under chapter
82.08 RCW must also collect all other applicable taxes and fees in effect as of January 1, 2020, or enacted after December 31, 2018. For purposes of this section, "taxes and fees" means any monetary exaction, regardless of its label, imposed on a buyer and that the seller is required to collect and pay over to the department.
NOTES:
Effective date—2019 c 8 §§ 102, 103, 107, and 701-703: See note following RCW
82.04.067.
Existing rights and liability—Retroactive application—2019 c 8: See notes following RCW
82.02.250.