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Streamlined Sales Tax

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Excise Tax Advisories (ETA)
Document Reference Description Date of Issue Status
3101.2009

National streamlined sales and use tax agreement – Definition of “tangible personal property”
Washington Tax Decisions (WTD)
Document Reference Description Date of Issue Status
29 WTD 031

RCW 82.32.730: RETAIL SALE TAX – STREAMLINED SALES TAX (SST) – DESTINATION-BASED SOURCING. Under the Streamlined Sales and Use Tax Agreement, Washington sources the sales of tangible personal property or retail-taxable services to the location where such property or services are received by the purchaser.
30 WTD 70

RCW 82.08.190; 82.08.195: STREAMLINED SALES AND USE TAX AGREEMENT – BUNDLED TRANSACTIONS – RETAIL SALES TAX. For periods after July 1, 2008, a seller of sports program materials along with support services provides them in a “bundled transaction” under RCW 82.08.190(1)(a) when the products are “distinct and Identifiable” and “sold for one nonitemized price.” As a bundled transaction, selling tangible personal property along with related services is subject to retail sales tax under RCW 82.08.195(1).

33 WTD 376

RCW 82.32.730: RETAIL SALE TAX – STREAMLINED SALES TAX (SST) – DESTINATION-BASED SOURCING. Under the Streamlined Sales and Use Tax Agreement, Washington sources the sales of tangible personal property or retail-taxable services to the location where such property or services are received by the purchaser. Sales of leased charter vessels from a location in Washington, where the vessel is to be used both within and outside of Washington, are sourced to the Washington location where those vessels are leased and received by the purchaser.