Washington § 82.32.510 - Scope of mobile telecommunications act — Identification of taxable and nontaxable charges.

Full text of Washington Revised Code of Washington § 82.32.510 — Scope of mobile telecommunications act — Identification of taxable and nontaxable charges., with citation guidance and answers to common questions.

§ 82.32.510. Scope of mobile telecommunications act — Identification of taxable and nontaxable charges.

(1) Chapter 67, Laws of 2002 does not modify, impair, supersede, or authorize the modification, impairment, or supersession of any law allowing a taxing jurisdiction to collect a tax, charge, or fee from a customer that has failed to provide its place of primary use.
(2) If a taxing jurisdiction does not otherwise subject charges for mobile telecommunications services to taxation and if these charges are aggregated with and not separately stated from charges that are subject to taxation, then the charges for nontaxable mobile telecommunications services may be subject to taxation unless the mobile telecommunications service provider can reasonably identify charges not subject to the tax, charge, or fee from its books and records that are kept in the regular course of business.
(3) If a taxing jurisdiction does not subject charges for mobile telecommunications services to taxation, a customer may not rely upon the nontaxability of charges for mobile telecommunications services unless the customer's home service provider separately states the charges for nontaxable mobile telecommunications services from taxable charges or the home service provider elects, after receiving a written request from the customer in the form required by the provider, to provide verifiable data based upon the home service provider's books and records that are kept in the regular course of business that reasonably identifies the nontaxable charges.
[ 2002 c 67 s 15.]

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 § 82.32.510

What does Revised Code of Washington § 82.32.510 cover?

Section 82.32.510 ("Scope of mobile telecommunications act — Identification of taxable and nontaxable charges.") 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 § 82.32.510?

A common citation format is "Revised Code of Washington § 82.32.510" (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 § 82.32.510 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.

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