Washington definition of use expanded for services.

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))

Posted on November 15, 2002