Washington § 35.21.717 - Taxation of internet access — Moratorium.

Full text of Washington Revised Code of Washington § 35.21.717 — Taxation of internet access — Moratorium., with citation guidance and answers to common questions.

§ 35.21.717. Taxation of internet access — Moratorium.

A city or town may tax internet access providers under generally applicable business taxes or fees, at a rate not to exceed the rate applied to a general service classification. For the purposes of this section, "internet access" has the same meaning as in RCW 82.04.297.
[ 2009 c 535 s 1101; 2004 c 154 s 1; 2002 c 181 s 1; 1999 c 307 s 1; 1997 c 304 s 2.]

Notes

Intent—Construction—2009 c 535: See notes following RCW 82.04.192.
Findings—1997 c 304: "The legislature finds that the newly emerging business of providing internet service is providing widespread benefits to all levels of society. The legislature further finds that this business is important to our state's continued growth in the high-technology sector of the economy and that, as this industry emerges, it should not be burdened by new taxes that might not be appropriate for the type of service being provided. The legislature further finds that there is no clear statutory guidance as to how internet services should be classified for tax purposes and intends to ratify the state's current treatment of such services." [ 1997 c 304 s 1.]
Severability—1997 c 304: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 1997 c 304 s 6.]
Effective date—1997 c 304: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [May 9, 1997]." [ 1997 c 304 s 7.]

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 35.21.717

What does Revised Code of Washington § 35.21.717 cover?

Section 35.21.717 ("Taxation of internet access — Moratorium.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 35.21.717?

A common citation format is "Revised Code of Washington § 35.21.717" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 35.21.717 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

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