5967-S.E AMH APPE LONG 188

ESSB 5967 - H AMDS to REV COMM AMD 000590 ADOPTED 4-16-93

By Representative Wang

     On page 27 of the amendment, line 17, strike "or services defined as retail sales,"

     On page 27 of the amendment, line 21, after "(2)" insert "In the case of retail sales of services, the seller may collect taxes based upon payments of the purchase price, as of the time the payments are made, regardless of the accounting method used by the seller or whether the sales were made under an installment agreement.

(3)"

EFFECT:  Allows seller of services to pay sales taxes based on actual payments, rather than upon entire purchase price at time of sale.