SHB 2762 -
By Representative Orcutt
On page 21, beginning on line 36, strike "(ii) Until July 1, 2021 the" and insert "(ii) The"
Beginning on page 22, line 30, after "(8)" strike all material
through "(9)" on page 23, line 14 and insert "(((a) The term also
includes the following sales to consumers of digital goods, digital
codes, and digital automated services:))"
(i) Sales in which the seller has granted the purchaser the right
of permanent use;
(ii) Sales in which the seller has granted the purchaser a right of
use that is less than permanent;
(iii) Sales in which the purchaser is not obligated to make
continued payment as a condition of the sale; and
(iv) Sales in which the purchaser is obligated to make continued
payment as a condition of the sale.
(b) A retail sale of digital goods, digital codes, or digital
automated services under this subsection (8) includes any services
provided by the seller exclusively in connection with the digital
goods, digital codes, or digital automated services, whether or not a
separate charge is made for such services.
(c) For purposes of this subsection, "permanent" means perpetual or
for an indefinite or unspecified length of time. A right of permanent
use is presumed to have been granted unless the agreement between the
seller and the purchaser specifies or the circumstances surrounding the
transaction suggest or indicate that the right to use terminates on the
occurrence of a condition subsequent.
(9)
On page 23, line 18, after "subsection" strike "(9)" and insert
"(((9))) (8)"
On page 23, at the beginning of line 20, strike "(10)" and insert
"(((10))) (9)"
On page 23, at the beginning of line 35, strike "(11)" and insert
"(((11))) (10)"
On page 24, at the beginning of line 13, strike "(12)" and insert
"(((12))) (11)"
On page 25, at the beginning of line 5, strike "(13)" and insert
"(((13))) (12)"
On page 25, at the beginning of line 12, strike "(14)" and insert
"(((14))) (13)"
EFFECT: Removes the sales and use tax exemptions for digital goods and custom software from their scheduled repeal under the bill.