Washington § 82.32.026 - Registration — Seller's agent — Streamlined sales and use tax agreement.

Full text of Washington Revised Code of Washington § 82.32.026 — Registration — Seller's agent — Streamlined sales and use tax agreement., with citation guidance and answers to common questions.

§ 82.32.026. Registration — Seller's agent — Streamlined sales and use tax agreement.

(1) A seller, by written agreement, may appoint a person to represent the seller as its agent. The seller's agent has authority to register the seller with the department under RCW 82.32.030. An agent may also be a certified service provider, with authority to perform all the seller's sales and use tax functions, except that the seller remains responsible for remitting the tax on its own purchases.
(2) The seller or its agent must provide the department with a copy of the written agreement upon request.
[ 2007 c 6 s 201.]

Notes

Part headings not law—Savings—Effective date—Severability—2007 c 6: See notes following RCW 82.32.020.
Findings—Intent—2007 c 6: See note following RCW 82.14.390.

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

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Frequently Asked Questions About Washington § 82.32.026

What does Revised Code of Washington § 82.32.026 cover?

Section 82.32.026 ("Registration — Seller's agent — Streamlined sales and use tax agreement.") 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 § 82.32.026?

A common citation format is "Revised Code of Washington § 82.32.026" (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.

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