Washington § 82.04.535 - Gross proceeds of sales calculation for mobile telecommunications service provider.

Full text of Washington Revised Code of Washington § 82.04.535 — Gross proceeds of sales calculation for mobile telecommunications service provider., with citation guidance and answers to common questions.

§ 82.04.535. Gross proceeds of sales calculation for mobile telecommunications service provider.

(1) Unless a mobile telecommunications service provider elects to be taxed under subsection (2) of this section, the mobile telecommunications service provider must calculate gross proceeds of sales by reporting all sales to, or sales between carriers for, customers with a place of primary use within this state, regardless of where the mobile telecommunications services originate, are received, or are billed, consistent with the mobile telecommunications sourcing act, P.L. 106-252, 4 U.S.C. Secs. 116 through 126.
(2) A mobile telecommunications service provider may elect to calculate gross proceeds of sales by including all charges for mobile telecommunications services provided to all consumers, whether the consumers are the mobile telecommunications service provider's customers or not, if the services originate from or are received on telecommunications equipment or apparatus in this state and are billed to a person in this state.
(3) If a mobile telecommunications service provider elects to be taxed under subsection (2) of this section, the mobile telecommunications service provider must provide written notice of the election before August 1, 2002, or before the beginning date of any tax year thereafter in which it wishes to change its reporting and make this election.
(4) The department may provide, by rule, for formulary reporting as necessary to implement this section.
[ 2002 c 67 s 4.]

Notes

Finding—Effective date—2002 c 67: See notes following RCW 82.04.530.

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

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Frequently Asked Questions About Washington § 82.04.535

What does Revised Code of Washington § 82.04.535 cover?

Section 82.04.535 ("Gross proceeds of sales calculation for mobile telecommunications service provider.") 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.

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A common citation format is "Revised Code of Washington § 82.04.535" (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?

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