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82.32.525 Purchaser's cause of action for over-collected sales or use tax.

WA Rev Code § 82.32.525 (2019) (N/A)
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RCW 82.32.525 Purchaser's cause of action for over-collected sales or use tax.

(1) A purchaser's cause of action against the seller for over-collected sales or use tax does not accrue until the purchaser has provided written notice to the seller and the seller has sixty days to respond. The notice to the seller must contain the information necessary to determine the validity of the request.

(2) In connection with a purchaser's request from a seller for over-collected sales or use taxes, a seller shall be presumed to have a reasonable business practice, if in the collection of such sales or use taxes, the seller:

(a) Uses either a provider or a system, including a proprietary system, that is certified by the state; and

(b) Has remitted to the state all taxes collected less any deductions, credits, or collection allowances.

[ 2004 c 153 § 408; 2003 c 168 § 211.]

NOTES:

Retroactive effective date—Effective date—2004 c 153: See note following RCW 82.08.0293.

Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.

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82.32.525 Purchaser's cause of action for over-collected sales or use tax.