RCW 82.38.031
121 words·~1 min read·
/wa/title-82/chapter-82-38/82-38-031·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
It is the intent and purpose of this chapter that the tax shall be imposed at the time and place of the first taxable event and upon the first taxable person within this state. Any person whose activities would otherwise require payment of the tax imposed by RCW 82.38.030 but who is exempt from the tax nevertheless has a precollection obligation for the tax that must be imposed on the first taxable event within this state. Failure to pay the tax with respect to a taxable event shall not prevent tax liability from arising by reason of a subsequent taxable event.
[ 2007 c 515 s 33 .]
Notes:
Effective date — 2007 c 515: See note following RCW 82.38.030 .