Washington B&O taxes.

Legislation has been enacted exempting certain remote sellers from Washington’s Business and Occupation tax. These sellers, who have limited connections to the state, are not required to collect tax if their activities in the state are conducted electronically via a web site on computer equipment in the state that is owned or operated by an unaffiliated entity and are limited to (1) the storage, dissemination, or display of advertising; (2) the taking of orders; or (3) the processing of payments. (H.B. 1722, Laws 2003, effective 90 days after adjournment.)

Posted on April 15, 2003