Washington § 82.32.745 - Software certification by department — Classifications — Liability — Streamlined sales and use tax agreement.

Full text of Washington Revised Code of Washington § 82.32.745 — Software certification by department — Classifications — Liability — Streamlined sales and use tax agreement., with citation guidance and answers to common questions.

§ 82.32.745. Software certification by department — Classifications — Liability — Streamlined sales and use tax agreement.

(1) The department shall review software submitted to the governing board of the agreement for certification as a certified automated system under the terms of the agreement. The review shall include a determination of whether the software adequately classifies this state's product-based sales tax exemptions. Upon completing the review, the department shall certify to the governing board its acceptance or rejection of the classifications made by the system.
(2) Certified service providers and model 2 sellers shall be held harmless and are not liable for sales or use taxes, nor interest or penalties on those taxes, not collected due to reliance on the certification of the department under subsection (1) of this section.
(3) The relief from liability provided to certified service providers and model 2 sellers under subsection (2) of this section does not apply with respect to the incorrect classification of an item or transaction into a product-based exemption certified by the department unless that item or transaction is contained in a listing of items or transactions within a product definition approved by the governing board or the department.
(4) If the department determines that an item or transaction is incorrectly classified as to its taxability, it shall notify the certified service provider or model 2 seller of the incorrect classification. The certified service provider or model 2 seller has ten days to revise the classification after receipt of notice from the department. Upon the expiration of the ten days, the certified service provider or model 2 seller is liable for the failure to collect the correct amount of sales or use taxes.
[ 2007 c 6 s 702.]

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.

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Frequently Asked Questions About Washington § 82.32.745

What does Revised Code of Washington § 82.32.745 cover?

Section 82.32.745 ("Software certification by department — Classifications — Liability — 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.

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