Full text of Washington Revised Code of Washington § 82.32.533 — Digital products — Amnesty., with citation guidance and answers to common questions.
§ 82.32.533. Digital products — Amnesty.
(1) Except as provided in subsection (2) of this section, no person may be held liable for the failure to collect or pay state and local sales and use taxes accrued before July 26, 2009, on the sale or use of digital goods or of services defined as a retail sale in RCW
82.04.050(2)(a) and rendered in respect to digital goods.
(2) Subsection (1) of this section does not relieve any person from liability for state and local sales taxes that the person collected from buyers but did not remit to the department of revenue.
(3) Nothing in this section may be construed as authorizing the refund of state and local sales and use taxes properly paid on the sale or use, before July 26, 2009, of digital goods or of services defined as a retail sale in RCW
82.04.050(2)(a) and rendered in respect to digital goods.
(4) A person is not entitled to a credit or refund of any business and occupation tax paid in excess of that properly due as a result of the person paying tax on its income earned from the sale of eligible digital products and services at the tax rate provided in RCW
82.04.290(2)(a) rather than the tax rate provided in RCW
82.04.250(1), unless the person requesting the credit or refund has paid the proper amount of state and local sales taxes due on the sales of the eligible digital products and services that generated the income in respect to which the business and occupation tax credit or refund is sought. For purposes of this subsection, "eligible digital products and services" means: (a) Digital goods; and (b) services defined as a retail sale in RCW
82.04.050(2)(a) and rendered in respect to digital goods.
(5) For purposes of this section, "digital goods" has the same meaning as in RCW
82.04.192.
Notes
Purpose—Retroactive application—Effective date—2010 c 111: See notes following RCW
82.04.050.
Intent—Construction—2009 c 535: See notes following RCW
82.04.192.
Frequently Asked Questions About Washington § 82.32.533
What does Revised Code of Washington § 82.32.533 cover?
Section 82.32.533 ("Digital products — Amnesty.") 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 § 82.32.533?
A common citation format is "Revised Code of Washington § 82.32.533" (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 § 82.32.533 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
Not legal advice. Verify against the official source and consult a licensed attorney in Washington.
