S-3925               _______________________________________________

                                                   SENATE BILL NO. 4744

                        _______________________________________________

State of Washington                              49th Legislature                              1986 Regular Session

By Senators McDermott, Bottiger, Owen and McManus

Read first time 1/21/86 and referred to Committee on Ways & Means.

AN ACT Relating to use tax collection; and amending RCW 82.12.040.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

        Sec. 1.  Section 82.12.040, chapter 15, Laws of 1961 as last amended by section 11, chapter 299, Laws of 1971 ex. sess. and RCW 82.12.040 are each amended to read as follows:

(1) Every person who ((maintains in this state a place of business or a stock of goods)) engages in business in this state shall obtain from the department a certificate of registration, and shall, at the time of making sales, or making transfers of either possession or title or both, of tangible personal property for use in this state, collect from the purchasers or transferees the tax imposed under this chapter.  For the purposes of this chapter, the phrase "((maintains in this state a place of business)) engages in business in this state" shall include ((the solicitation of sales and/or taking of orders by sales agents or traveling representatives)) any retailer who, among other activities, (a) maintains a place of business in this state, (b) maintains a stock of goods in this state, (c) makes regular deliveries into this state other than by mail or common carrier, or (d) regularly solicits sales from persons in this state in any manner whatsoever, including solicitation by print media, mail, radio, television, telephone, computers, or other electronic means.

(2) Every person who engages in this state in the business of acting as an independent selling agent for persons who do not hold a valid certificate of registration, and who receives compensation by reason of sales of tangible personal property of his principals made for use in this state, shall, at the time such sales are made, collect from the purchasers the tax imposed under this chapter, and for that purpose shall be deemed a retailer as defined in this chapter.

(3) The tax required to be collected by this chapter shall be deemed to be held in trust by the retailer until paid to the department and any retailer who appropriates or converts the tax collected to his own use or to any use other than the payment of the tax provided herein to the extent that the money required to be collected is not available for payment on the due date as prescribed shall be guilty of a misdemeanor.  In case any seller fails to collect the tax herein imposed or having collected the tax, fails to pay the same to the department in the manner prescribed, whether such failure is the result of his own acts or the result of acts or conditions beyond his control, he shall nevertheless, be personally liable to the state for the amount of such tax.

(4) Any retailer who refunds, remits, or rebates to a purchaser, or transferee, either directly or indirectly, and by whatever means, all or any part of the tax levied by this chapter((, or makes in any form of advertising, verbal or otherwise, any statements which might infer that he is absorbing the tax or paying the tax for the purchaser or transferee by an adjustment of prices, or at a price including the tax, or in any other manner whatsoever)) shall be guilty of a misdemeanor.