On page 35, after line 40 of the amendment, insert the following:

NEW SECTION.  Sec. 215.  "(1) The department of revenue must convene a blue ribbon commission to study the operation of this law and explore whether its scope should be expanded to encompass digital goods, digital codes, and digital automated services as described in RCW 82.04.050(8), the services described in RCW 82.04.050(2)(g), and the charges described in RCW 82.04.050(6)(c). If the commission determines that this law should be expanded to encompass digital goods, digital codes, and digital automated services as described in RCW 82.04.050(8), the services described in RCW 82.04.050(2)(g), and the charges described in RCW 82.04.050(6)(c), the commission must provide recommendations for adoption by the legislature for such expansion.

(2) The blue ribbon commission created in subsection (1) of this section must include at least four members of the legislature, selected as follows:

(a) The president of the senate must appoint one member from each of the two largest caucuses of the senate; and

(b) The speaker of the house of representatives must appoint one member from each of the two largest caucuses of the house of representatives.

EFFECT: Creates a blue ribbon commission to provide recommendations for inclusion of digital goods, digital codes, and digital automated services sold by marketplace facilitators, referrers, or remote sellers in the requirement to both collect and remit retail sales tax or to comply with the reporting provisions of this act.