Washington Implements Amendments to SST Agreement

Washington has enacted legislation that implements amendments to the Streamlined Sales and Use Tax (SST) Agreement. Beginning July 1, 2015, if the state’s taxability matrix (required of SST member states) is amended, sellers and certified service providers are relieved from liability to the state and to local jurisdictions to the extent that the seller or certified service provider relied on the immediately preceding version of the state’s taxability matrix. Relief is available until the first day of the calendar month that is at least 30 days after the department of revenue submits notice of a change to the state’s taxability matrix to the SST Governing Board. (S.B. 5275, Laws 2015, effective July 24, 2015; House Bill Report, April 2015)

Posted on May 20, 2015