Washington § 82.32.555 - Telecommunications and ancillary services taxes — Identification of taxable and nontaxable charges.

Full text of Washington Revised Code of Washington § 82.32.555 — Telecommunications and ancillary services taxes — Identification of taxable and nontaxable charges., with citation guidance and answers to common questions.

§ 82.32.555. Telecommunications and ancillary services taxes — Identification of taxable and nontaxable charges.

If a taxing jurisdiction does not subject some charges for ancillary services or telecommunications service, as those terms are defined in RCW 82.04.065, to taxation, but these charges are aggregated with and not separately stated from charges that are subject to taxation, then the charges for nontaxable ancillary services or telecommunications service, as those terms are defined in RCW 82.04.065, may be subject to taxation unless the telecommunications service provider or ancillary services 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 and for purposes other than merely allocating the sales price of an aggregated charge to the individually aggregated items.
[ 2007 c 54 s 21; 2007 c 6 s 1011; 2004 c 76 s 1.]

Notes

Reviser's note: This section was amended by 2007 c 6 s 1011 and by 2007 c 54 s 21, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).
Severability—2007 c 54: See note following RCW 82.04.050.
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 § 82.32.555

What does Revised Code of Washington § 82.32.555 cover?

Section 82.32.555 ("Telecommunications and ancillary services taxes — 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 § 82.32.555?

A common citation format is "Revised Code of Washington § 82.32.555" (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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