WSR 08-14-068INTERPRETIVE STATEMENT
DEPARTMENT OF REVENUE
[
Filed June 25, 2008,
3:03 p.m.
]
INTERPRETIVE STATEMENT ISSUEDETA 2029.04.245
Retail Sales Taxes Imposed on Telecommunications Used to
Provide Internet Access Services
ETA 2029.04.245 (ETA 2029) addresses Washington's
taxation of telecommunications purchased, sold, or used to
provide Internet access under the Internet Tax Freedom Act
(ITFA), 47 U.S.C. section 151 note, as amended. This ETA has
been updated to recognize the enactment of the Internet Tax
Freedom Act Amendments Act of 2007, Pub. L. No. 110-108
(2007). ETA 2029 clarifies that Washington's retail sales tax
is not due on the sale of telecommunications purchased, sold,
or used to provide Internet access services beginning June 30,
2008, under the ITFA's tax moratorium. The ETA also explains
that Washington's business and occupation tax is not subject
to the ITFA's tax moratorium and that Washington is permitted
to continue imposing this tax on Internet access services
under the other business or service activities classification.
Finally, this ETA discusses Washington's taxation of
telecommunications purchased, sold, or used to provide
Internet access prior to June 30, 2008, under ITFA's two
grandfathering clauses. A copy of this document is available via the internet at
http://dor.wa.gov/content/FindALawOrRule/, or a request for a
copy may be directed to Roseanna Hodson, Interpretations and
Technical Advice Division, P.O. Box 47453, Olympia, WA
98504-7453, phone (360) 570-6119, fax (360) 586-0127.
Alan R. Lynn
Rules Coordinator
© Washington State Code Reviser's Office