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Wash. Rev. Code § 82.04.530

Telecommunications service providers—Calculation of gross proceeds

Washington · Revised Code of Washington Chapter 82.04 — Business and Occupation Tax · Status: effective

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Wash. Rev. Code § 82.04.530, Telecommunications service providers—Calculation of gross proceeds, Washington, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1534464
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For purposes of this chapter, a telecommunications service provider other than a mobile telecommunications service provider must calculate gross proceeds of sales in a manner consistent with the sourcing rules provided in RCW 82.32.520. The department may adopt rules to implement this section, including rules that provide a formulary method of determining gross proceeds that reasonably approximates the taxable activity of a telephone business.