Washington § 82.32.770 - Sourcing compliance — Taxpayer relief — Collection and remittance errors.

Full text of Washington Revised Code of Washington § 82.32.770 — Sourcing compliance — Taxpayer relief — Collection and remittance errors., with citation guidance and answers to common questions.

§ 82.32.770. Sourcing compliance — Taxpayer relief — Collection and remittance errors.

(1) Notwithstanding any other provision in this chapter, no interest or penalties may be imposed on any taxpayer because of errors in collecting or remitting the correct amount of local sales or use tax arising out of changes in local sales and use tax sourcing rules implemented under RCW 82.14.490 and section 502, chapter 6, Laws of 2007 if the taxpayer demonstrates that it made a good faith effort to comply with the sourcing rules.
(2) The relief from penalty and interest provided by subsection (1) of this section only applies to taxpayers with a gross income of the business of less than five hundred thousand dollars in the prior calendar year.
(3) The relief from penalty and interest provided by subsection (1) of this section does not apply with respect to sales occurring after December 31, 2012.
[ 2009 c 289 s 5.]

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 82.32.770

What does Revised Code of Washington § 82.32.770 cover?

Section 82.32.770 ("Sourcing compliance — Taxpayer relief — Collection and remittance errors.") 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 § 82.32.770?

A common citation format is "Revised Code of Washington § 82.32.770" (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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