Washington § 82.32.505 - Telecommunications services — Place of primary use.

Full text of Washington Revised Code of Washington § 82.32.505 — Telecommunications services — Place of primary use., with citation guidance and answers to common questions.

§ 82.32.505. Telecommunications services — Place of primary use.

(1) A home service provider is responsible for obtaining and maintaining information regarding the customer's place of primary use as defined in RCW 82.04.065. Subject to RCW 82.32.500, and if the home service provider's reliance on information provided by its customer is in good faith, a taxing jurisdiction shall:
(a) Allow a home service provider to rely on the applicable residential or business street address supplied by the home service provider's customer; and
(b) Not hold a mobile telecommunications service provider liable for any additional taxes, charges, or fees based on a different determination of the place of primary use.
(2) Except as provided in RCW 82.32.500, a taxing jurisdiction shall allow a home service provider to treat the address used by the home service provider for tax purposes for any customer under a service contract or agreement in effect on August 1, 2002, as that customer's place of primary use for the remaining term of the service contract or agreement, excluding any extension or renewal of the service contract or agreement, for purposes of determining the taxing jurisdictions to which taxes, charges, or fees on charges for mobile telecommunications services are remitted.
[ 2002 c 67 s 14.]

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 § 82.32.505

What does Revised Code of Washington § 82.32.505 cover?

Section 82.32.505 ("Telecommunications services — Place of primary use.") 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 § 82.32.505" (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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