Direct Seller's Use of the Internet, Mail Orders, Direct Calls, etc.
This excise tax advisory (ETA) discusses the use of the internet, mail orders, direct calls, and other methods used by direct sellers to make sales directly to customers in this state. The ETA explains when these methods satisfy or fail to satisfy the statutory requirement that the direct seller make "sales in this state exclusively to or through a direct seller's representative."
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