BILL REQ. #: H-4046.1
State of Washington | 58th Legislature | 2004 Regular Session |
READ FIRST TIME 02/06/04.
AN ACT Relating to bundled telecommunications services; and adding a new section to chapter 82.32 RCW.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1 A new section is added to chapter 82.32 RCW
to read as follows:
If a taxing jurisdiction does not subject some charges for
telephone services to taxation, but these charges are aggregated with
and not separately stated from charges that are subject to taxation,
then the charges for nontaxable telephone services may be subject to
taxation unless the telephone service or provider can reasonably
identify charges not subject to the tax, charge, or fee from its books
and records that are kept in the regular course of business and for
purposes other than merely allocating the sales price of an aggregated
charge to the individually aggregated items.