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A 911 excise tax of 20 cents per month is imposed as of January 1, 2003 on each radio access (wireless) line whose primary place of use is located within the state of Washington. Currently, a state enhanced 911 excise tax is imposed only on switched access (wire) line service. The communications service provider will be responsible for collecting the tax on the radio access line. Also, the amount of the enhanced 911 excise tax that Washington counties may impose on radio access lines is increased from 25 cents per month to 50 cents per month, effective the same date. (Ch. 341 (H.B. 2595), Laws 2002.)

(12/15/2002)

When a service is performed outside the state on tangible personal property used in Washington the service will become subject to use tax as of June 1, 2002. Such services include installing, repairing, cleaning, altering, imprinting, or improving tangible personal property. With respect to these services, the term "use" means the first act within the state by which a taxpayer takes control, as a consumer, over the article of tangible personal property on which the service was performed. When calculating use tax on these articles, charges for freight, handling, and any other transportation charges paid by the purchaser are to be included in the value of the article. (Final Bill Report for S.B. 6835, April 8, 2002.)

(12/15/2002)

Effective June 1, 2002 all tangible personal property delivered into the state of Washington with the purpose of promoting products or services will be subject to state use tax based on the value of the property being delivered. Newspapers are excluded from this provision. (Chap. 367 (SB6835)) of 2002)

(11/15/2002)

Any service performed outside of Washington will be subject to use tax due as soon as the property upon which the service was performed is put into use inside the state. The Revenue Code expands to read "the first act within Washington by which the taxpayer takes or assumes dominion control over the - tangible personal property upon which the service was performed and include installation, storage, withdrawal from storage, distribution, or any other act preparatory to subsequent actual use or consumption . . . within Washington." (Washington Revenue Code 82.12.010(3) (b))

(11/15/2002)

The presence an employee in Washington for 95 days during a six-year period was sufficient to establish nexus in the State, subjecting the out-of-state software company to sales and use tax. (Dynamic Information Systems Corp., Washington Board of Tax Appeals Tribunal, No. 98-84, December 28, 2000, received April 2001)

(05/15/2001)

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