CODE REVISER USE ONLY

PREPROPOSAL STATEMENT
OF INQUIRY
CR-101 (October 2017)
(Implements RCW 34.05.310)
Do NOT use for expedited rule making
Agency: Department of Revenue
Subject of possible rule making: Substitute Senate Bill 5581 (2019) - Remote Sellers, Referrers, and Marketplace
Facilitators

Statutes authorizing the agency to adopt rules on this subject: RCW 82.32.300, 82.01.060(2), and 82.08.0531.

Reasons why rules on this subject may be needed and what they might accomplish: The Department of Revenue
intends to provide guidance to taxpayers regarding Substitute Senate Bill 5581, which was enacted by the Legislature during
the Regular Session of 2019.

Identify other federal and state agencies that regulate this subject and the process coordinating the rule with these
agencies: None

Process for developing new rule (check all that apply):

☐ Negotiated rule making
☐ Pilot rule making
☐ Agency study
☒ Other (describe) Parties interested in this rule making may contact the individual listed below. The public may also
participate by providing written comments throughout this rule making.

Interested parties can participate in the decision to adopt the new rule and formulation of the proposed rule before
publication by contacting:
(If necessary)
Name: Darius Massoudi Name:
Address: P.O. Box 47453, Olympia, WA 98504-7453 Address:
Phone: 360-534-1572 Phone:
Fax: 360-534-1606 Fax:
TTY: 800-833-6384 TTY:
Email: [email protected] Email:
Web site: dor.wa.gov Web site:
Other: N/A Other:
Additional comments:
Written comments may be submitted by mail or email and should be directed to Darius Massoudi using one of the contact
methods above. Written and oral comments will be accepted at the Public Meeting.

Date: December 16, 2020 Time: 10:00 A.M.

Public Meeting Location: This meeting will be conducted over the internet/over telephone. Contact Keith Dacus at
[email protected] for login/dial-in information.

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Date: November 3, 2020 Signature:

Name: Atif Aziz

Title: Rules Coordinator

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 This draft is provided for discussion purposes only to determine what topics a possible proposed rule might address.
This document draft is under no circumstances to be used to determine a tax liability and/or eligibility for tax exemptions.

NEW SECTION

WAC 458-20-282 Marketplace tax collection and reporting. (1)

Introduction. This rule explains the reporting responsibilities of a
marketplace facilitator required to collect sales and use tax on be-
half of marketplace sellers making retail sales through the facilita-
tor's marketplace. See Substitute Senate Bill 5581 (2019). This rule
presumes the marketplace facilitator has substantial nexus with Wash-
ington to incur a sales or use tax collection obligation.
(2) Other rules. In addition to this rule, readers may want to
refer to the following rules for additional information:
• WAC 458-20-103 Gift certificates—Sale deemed to occur and re-
tail sales tax collected at time of redemption.
• WAC 458-20-108 Selling price—Credit card service fees, foreign
currency, discounts, patronage dividends.
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• WAC 458-20-145 Local sales and use tax.
• WAC 458-20-193 Interstate sales of tangible personal property.
• WAC 458-20-193C Imports and exports—Sales of goods from or to
persons in foreign countries.
• WAC 458-20-221 Collection of use tax by retailers and selling
agents.
(3) Rule examples. This rule includes examples that identify a
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set of facts and then state a conclusion. These examples are only a
general guide. The department will evaluate each case on its particu-
lar facts and circumstances.
(4) Organization of rule. This rule is divided into six parts:
• Part I – Definitions.
• Part II – Defining a Marketplace Facilitator.
• Part III – Tax Collection Responsibilities.
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• Part IV – Liability Relief.
• Part V – Providing Sales Information to Marketplace Sellers.
• Part VI – Marketplace Audits.
Part I – Definitions
The definitions in this part are provided in RCW 82.08.010 and
apply throughout this rule unless the context clearly requires other-
wise.
(101)(a) "Affiliated person" means a person that, with respect to
another person:
(i) Has an ownership interest of more than five percent, whether
direct or indirect, in the other person; or
(ii) Is related to the other person because a third person, or
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group of third persons who are affiliated persons with respect to each
other, holds an ownership interest of more than five percent, whether
direct or indirect, in the related persons.
(b) For purposes of this subsection:
(i) "Ownership interest" means the possession of equity in the
capital, the stock, or the profits of the other person; and
(ii) An indirect ownership interest in a person is an ownership
interest in an entity that has an ownership interest in the person or
in an entity that has an indirect ownership interest in the person.
(102) "Consumer" has the same meaning as provided in chapters
82.04, 82.08, and 82.12 RCW.
(103) "Marketplace" means a physical or electronic place includ-
ing, but not limited to, a store, a booth, an internet website, a cat-

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 This draft is provided for discussion purposes only to determine what topics a possible proposed rule might address.
This document draft is under no circumstances to be used to determine a tax liability and/or eligibility for tax exemptions.

alog or a dedicated sales software application, where tangible person-

al property, digital codes and digital products, or services are of-
fered for sale.
(104)(a) "Marketplace facilitator" means a person that:
(i) Contracts with sellers to facilitate for consideration, re-
gardless of whether deducted as fees from the transaction, the sale of
the seller's products through a marketplace owned or operated by the
person (collectively "facilitates sales for consideration");
(ii) Engages directly or indirectly, through one or more affili-
ated persons, in transmitting or otherwise communicating the offer or
acceptance between the buyer and seller (collectively "transmits offer
or acceptance"). For purposes of this subsection, mere advertising
does not constitute transmitting or otherwise communicating the offer
or acceptance between the buyer and seller; and
(iii) Engages directly or indirectly, through one or more affili-
ated persons, in any of the following activities with respect to the
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seller's products:
(A) Payment processing services;
(B) Fulfillment or storage services;
(C) Listing products for sale;
(D) Setting prices;
(E) Branding sales as those of the marketplace facilitator;
(F) Taking orders; or
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(G) Providing customer service or accepting or assisting with re-
turns or exchanges (collectively "specified activities").
(b)(i) "Marketplace facilitator" does not include:
(A) A person who provides internet advertising services, includ-
ing listing products for sale, so long as the person does not also
transmit offer or acceptance and engage in any specified activities;
or
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(B) A person with respect to the provision of travel agency serv-
ices or the operation of a marketplace or that portion of a market-
place that enables consumers to purchase transient lodging accommoda-
tions in a hotel or other commercial transient lodging facility.
(ii) The exclusion in (b) of this subsection does not apply to a
marketplace or that portion of a marketplace that facilitates the re-
tail sale of transient lodging accommodations in homes, apartments,
cabins, or other residential dwelling units.
(iii) For purposes of (b) of this subsection, the following defi-
nitions apply:
(A) "Hotel" has the same meaning as in RCW 19.48.010.
(B) "Travel agency services" means arranging or booking, for a
commission, fee or other consideration, vacation or travel packages,
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rental car or other travel reservations or accommodations, tickets for
domestic or foreign travel by air, rail, ship, bus, or other medium of
transportation, or hotel or other lodging accommodations.
(105) "Marketplace seller" means a seller that makes retail sales
through any marketplaces operated by a marketplace facilitator, re-
gardless of whether the seller is required to be registered with the
department as provided in RCW 82.32.030.
(106) "Person" means any individual, receiver, administrator, ex-
ecutor, assignee, trustee in bankruptcy, trust, estate, firm, copart-
nership, joint venture, club, company, joint stock company, business
trust, municipal corporation, political subdivision of the state of
Washington, corporation, limited liability company, association, soci-
ety, or any group of individuals acting as a unit, whether mutual, co-

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 This draft is provided for discussion purposes only to determine what topics a possible proposed rule might address.
This document draft is under no circumstances to be used to determine a tax liability and/or eligibility for tax exemptions.

operative, fraternal, nonprofit, or otherwise and the United States or

any instrumentality thereof.
(107) "Product" has the same meaning as provided in RCW
82.32.023.
(108) "Purchaser" means any consumer who purchases or leases a
product sourced to this state under RCW 82.32.730.
(109) "Retail sale" and "sale" have the same meaning as provided
in chapter 82.04 RCW.
(110) "Seller" has the same meaning as provided in RCW 82.08.010.
Part II – Defining A Marketplace Facilitator
(201)(a) Who is a marketplace facilitator? A marketplace facili-
tator is a person who facilitates sales for consideration of a market-
place seller's products through a marketplace, transmits offer or ac-
ceptance between the buyer and seller, and engages in at least one of
the specified activities listed in subsection (104)(a)(iii) of this
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rule. A person must meet all three parts of the definition to be a
marketplace facilitator. Generally, a person is facilitating a sale
when the sale is conducted through the person's marketplace.
(b) Who is not a marketplace facilitator?
(i) Advertisers. Persons that merely advertise goods for sale,
including listing products for sale in the advertisement, and do not
handle transactions do not meet the definition of a marketplace facil-
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itator, as long as those persons do not meet the other requirements of
the marketplace facilitator definition. Additionally, mere advertising
does not constitute transmitting or otherwise communicating the offer
or acceptance between the buyer and seller for the purposes of subsec-
tion (104)(a)(ii) of this rule of the marketplace facilitator defini-
tion.
(ii) Travel agents and hotel marketplaces. Persons who provide
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travel agency services or operate a marketplace or that portion of a
marketplace that enables consumers to purchase transient lodging ac-
commodations in a hotel or other commercial transient lodging facility
do not meet the definition of a marketplace facilitator. This exclu-
sion does not apply to a marketplace or that portion of a marketplace
that facilitates the retail sale of transient lodging accommodations
in homes, apartments, cabins, or other residential dwelling units.
(c) Responsibilities depend on role in transaction. A person can
be a retailer and a marketplace facilitator in the totality of its
business activity, but it can only be one of these designations in any
particular transaction. A person's specific reporting responsibilities
as a retailer or marketplace facilitator depends on its particular
role in the transaction.
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Example 1. Intergalactic Fulfillment Portal (IFP) lists products
sold by third parties at retail on its website. IFP communicates the
offer and acceptance between the seller and buyer for the sale of
these third-party products. IFP completes the sales transactions on
its website, processes the payments, and is paid a percentage of the
sales price. IFP is a marketplace facilitator, as it meets all three
parts of the marketplace facilitator definition (facilitates sales for
consideration, transmits offer or acceptance, and engages in at least
one specified activity--processing payments).
Example 2. Same facts as Example 1, except IFP uses a third party
to process the payments. IFP still meets the definition of a market-
place facilitator, as it still meets all three parts of the market-
place facilitator definition (facilitates sales for consideration,
transmits the offer or acceptance, and engages in a specified activi-

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 This draft is provided for discussion purposes only to determine what topics a possible proposed rule might address.
This document draft is under no circumstances to be used to determine a tax liability and/or eligibility for tax exemptions.

ty--listing products for sale). A person does not need to process pay-
ments to meet the definition of a marketplace facilitator, as any one
of the specified activities listed in subsection (104)(a)(iii) of this
rule is sufficient.
Example 3. Taste of Andromeda (TOA) is a business that contracts
with various restaurants to allow them to prepare and sell food (all
of which is subject to retail sales tax) in the business's food court.
Customers order and collect their food from the restaurants, but TOA,
not the third-party restaurants, completes the sale and accepts pay-
ment for the prepared food. TOA gives the third-party restaurants the
remaining proceeds of the sale net of the amount TOA retains for it-
self. TOA meets the definition of a marketplace facilitator, as it
meets all three parts of the marketplace facilitator definition (fa-
cilitates sales for consideration, transmits offer or acceptance, and
engages in a specified activity--processing payments).
Example 4. First Alpha Centauri Technology (FACT) performs the
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payment processing for an online marketplace. Neither FACT nor any of
FACT's affiliates performs any other function related to the operation
or sale of products on the marketplace. FACT does not meet the defini-
tion of a marketplace facilitator, as it only satisfies one of the
three parts of the marketplace facilitator definition, in this case
engaging in a specified activity. FACT does not meet the other two
parts of the marketplace facilitator definition (it is neither facili-
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tating sales for consideration, nor is it transmitting offer or ac-
ceptance).
Example 5. Neptunian Connection (NC) is a business that lists
products sold by third parties on its website. NC does not facilitate
the sale of these products for consideration. When purchasers want to
purchase a listed product, NC transfers the purchaser to the third-
party seller's website to complete the sale. NC has no involvement in
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the sales transaction. NC does not meet the definition of a market-
place facilitator (NC neither gets paid to facilitate a sale for con-
sideration on a marketplace, nor transmits offer or acceptance).
Example 6. Antares Travel Solutions (ATS) owns and operates a
marketplace for used teleporters and gets paid for facilitating sales
of used teleporters by third-party sellers. ATS facilitates sales for
consideration, but neither transmits offers or acceptances, nor engag-
es in a specified activity. However, ATS owns 19% of the capital stock
of the Scorpius-Centaurus Association (SCA). SCA owns 11% of the capi-
tal stock of Mahtab Affiliated Technologies (MAT), which transmits the
offers and acceptances on the ATS marketplace, and processes payments
for the ATS marketplace. Since ATS has an indirect ownership interest
in MAT, MAT is an affiliated person with respect to ATS. As a result,
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ATS meets all three parts of the definition of a marketplace facilita-
tor (facilitates sales for consideration, transmits offers or accept-
ances indirectly through an affiliated person, and engages in a speci-
fied activity indirectly through affiliated person--payment processing
services).
Part III – Tax Collection Responsibilities
(301) What must be collected and remitted?
(a) Requirement to collect and remit sales or use tax. A market-
place facilitator must collect and remit sales or use tax on all taxa-
ble retail sales sourced to Washington on behalf of any marketplace
seller making retail sales through the marketplace facilitator's mar-
ketplace.

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 This draft is provided for discussion purposes only to determine what topics a possible proposed rule might address.
This document draft is under no circumstances to be used to determine a tax liability and/or eligibility for tax exemptions.

(i) Determining the correct combined state and local sale of use
tax rate. The marketplace facilitator must determine the correct com-
bined state and local sales or use tax rate to charge for sales
sourced to Washington. The state tax rate is established in RCW
82.08.020. For information on determining the applicable local tax
rate, see WAC 458-20-145.
(ii) Relief for marketplace seller. Except as otherwise provided
in subsection (401)(b) of this rule, a marketplace seller is not re-
quired to collect or remit sales or use tax on taxable retail sales
through a marketplace facilitator's marketplace if the marketplace
seller has obtained documentation from the marketplace facilitator in-
dicating that the marketplace facilitator is registered with the de-
partment and will collect all applicable taxes due under chapters
82.08 and 82.12 RCW on all taxable retail sales made on behalf of the
marketplace seller through the facilitator's marketplace. The required
documentation must be in writing, but may be transmitted electronical-
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ly. The required documentation may be included in agreements between
the marketplace seller and the marketplace facilitator or in informa-
tion distributed or accessible to marketplace sellers through the fa-
cilitator's marketplace. Marketplace sellers should retain this docu-
mentation with their own tax records. The documentation must clearly
state the marketplace facilitator's intention to collect sales or use
tax on behalf of the marketplace seller, along with the department-is-
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sued tax account ID number that the marketplace facilitator will use
to report and remit the sales or use tax collected on behalf of the
marketplace seller. If the marketplace seller does not obtain documen-
tation from the marketplace facilitator, then it may be held liable
for any uncollected sales tax on sales through that facilitator's mar-
ketplace.
(b) Requirement to collect and remit other taxes and fees.
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(i)(A) Taxes and fees authorized in chapter 82.08 RCW. In addi-
tion to collecting and remitting sales or use tax, a marketplace fa-
cilitator must also collect and remit all other applicable taxes and
fees authorized in chapter 82.08 RCW on all retail sales sourced to
Washington on behalf of any marketplace seller making retail sales
through the marketplace facilitator's marketplace.
(B) Taxes and fees in chapter 82.08 RCW. Applicable taxes and
fees in chapter 82.08 RCW may include, but are not limited to:
(I) Car rental tax (see RCW 82.08.020(2)).
(II) Motor vehicle sales tax (see RCW 82.08.020(2)).
(III) Spirits taxes (see RCW 82.08.150).
(ii)(A) Other applicable taxes and fees. Beginning January 1,
2020, a marketplace facilitator must also collect and remit all other
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applicable taxes and fees on all retail sales sourced to Washington on
behalf of any marketplace seller making retail sales through the mar-
ketplace facilitator's marketplace. For the purposes of this subsec-
tion, "taxes and fees" means any monetary exaction, regardless of its
label, imposed on a buyer and that the seller is required to collect
and pay over to the department.
(B) Examples of taxes and fees. Other applicable taxes and fees
may include, but are not limited to:
(I) Lodging taxes and charges (see WAC 458-20-166).
(II) Solid fuel burning device fee (see RCW 70A.15.3620).
(III) Tire fees (see RCW 70A.205.405, 46.37.427, and WAC
458-20-272).
(302) Exemptions.

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This document draft is under no circumstances to be used to determine a tax liability and/or eligibility for tax exemptions.

(a) Verification. In cases where a marketplace facilitator seeks

to determine whether an exemption applies to a particular retail sale,
the marketplace facilitator may request required documentation from
the marketplace seller or purchaser to determine whether the exemption
applies. This subsection does not obligate a marketplace facilitator
to accept a purchaser's claim of an exempt sale.
(b) Documentation. The marketplace facilitator must retain any
documentation from the marketplace seller or purchaser needed to veri-
fy any exemption claimed. See RCW 82.08.050. Exemption certificates
provided by purchasers may designate either the name of the market-
place facilitator or the marketplace seller in the field referring to
the seller in order to ensure there is a properly completed exemption
certificate.
(c) Common exemptions. Applicable exemptions may include, but are
not limited to:
(i) Sales of food and food ingredients (see RCW 82.08.0293 and
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82.12.0293 and WAC 458-20-244).
(ii) Sales of prescription drugs and prosthetic devices (see RCW
82.08.0281 and WAC 458-20-18801).
(iii) Sales to an Indian tribal member in Indian country (see WAC
458-20-192).
(iv) Sales to the United States government (see WAC 458-20-190).
(d) Sales for resale. If a marketplace facilitator chooses to
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make a sale for resale, it must also accept and retain any documenta-
tion from the purchaser needed to verify that a sale is for resale
rather than for end use by the purchaser (see RCW 82.04.060 and WAC
458-20-102).
(303) Tax return reporting.
(a) Remitting tax. A marketplace facilitator may report the sales
or use tax, along with any other applicable taxes and fees, collected
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on behalf of marketplace sellers separately from the sales or use tax
collected on its own sales into Washington under a separate tax re-
porting account or separate legal entity account. Alternatively, a
marketplace facilitator may report all such taxes on the same tax re-
porting account as it reports its own direct sales.
(b) Business and occupation tax. Generally, marketplace facilita-
tors do not owe retailing business and occupation (B&O) tax on retail
sales facilitated on its marketplace, but do owe retailing B&O tax on
products they sell in their own name (see RCW 82.04.480). A market-
place facilitator may be subject to B&O tax under the service and oth-
er activities classification on the gross income from any commission,
fee, or other compensation earned from facilitating a sale. See WAC
458-20-19401 and 458-20-19402 for more information on when such B&O
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tax is due.
Part IV – Liability Relief
(401) Incorrect information provided by marketplace seller.
(a) Marketplace facilitator relief. A marketplace facilitator is
relieved of liability for failure to collect the correct amount of
sales or use tax, with respect to sales on behalf of marketplace sell-
ers, to the extent that the marketplace facilitator can show to the
department's satisfaction that the error was due to incorrect informa-
tion given to the marketplace facilitator by the marketplace seller,
unless the marketplace facilitator and the marketplace seller are af-
filiated persons. To qualify for the liability relief under this sub-
section, a marketplace facilitator must have received erroneous infor-
mation from a marketplace seller that prevented the marketplace facil-

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 This draft is provided for discussion purposes only to determine what topics a possible proposed rule might address.
This document draft is under no circumstances to be used to determine a tax liability and/or eligibility for tax exemptions.

itator from properly determining the correct tax amount owed. A mar-
ketplace facilitator does not qualify for the liability relief under
this subsection when a marketplace seller provided information that
was correct, but was incomplete or insufficient to make the proper
taxability determination.
(b) Marketplace seller liability. Where the marketplace facilita-
tor is relieved of liability under (a) of this subsection, the market-
place seller is solely liable for the amount of uncollected tax due.
(402) Percentage of tax due.
(a) Conditions for relief. Subject to the limits detailed below
in (b) and (c) of this subsection, and subsection (403) of this rule,
a marketplace facilitator is relieved of liability for the failure to
collect sales and use tax on taxable retail sales to the extent that
the marketplace facilitator can show to the department's satisfaction
that:
(i) The taxable retail sale was made through the marketplace fa-
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cilitator's marketplace;
(ii) The taxable retail sale was made solely as the agent of a
marketplace seller, and the marketplace facilitator and the market-
place seller are not affiliated persons; and
(iii) The failure to collect sales or use tax was not due to an
error in sourcing the sale under RCW 82.32.730.
(b) Limitations on relief. Liability relief for a marketplace fa-
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cilitator under (a) of this subsection is limited as follows:
(i) For calendar year 2018, the liability relief may not exceed
ten percent of the total tax due under chapters 82.08 and 82.12 RCW on
taxable retail sales by the marketplace facilitator and collected on
behalf of a marketplace seller and sourced to this state under RCW
82.32.730 during the same calendar year.
(ii) For calendar year 2019, the liability relief may not exceed
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five percent of the total tax due under chapters 82.08 and 82.12 RCW
on taxable retail sales by the marketplace facilitator and collected
on behalf of a marketplace seller and sourced to this state under RCW
82.32.730 during the same calendar year.
(c) Situations when relief is not available. The liability relief
identified in this subsection is not available for retail sales that a
marketplace facilitator determined were subject to sales or use tax
but chose not to collect the tax, or where the marketplace facilitator
otherwise acts fraudulently to avoid collecting tax. Liability relief
is also not available when the failure to collect sales or use tax was
contrary to specific written instructions provided by the department.
(d) Marketplace seller relief. Where the marketplace facilitator
is relieved of liability under (a) of this subsection, the marketplace
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seller is also relieved of liability for the amount of uncollected tax
due.
(e) How to claim the relief. The liability relief provided in (a)
of this subsection may be claimed when the department determines that
additional sales or use tax is due for a particular calendar year on
sales meeting the criteria of (a)(i) through (iii) of this subsection.
Upon such a determination by the department, the marketplace facilita-
tor may claim relief from liability on such additional tax, subject to
the limitations in (b) and (c) of this subsection, and subsection
(403) of this rule. Any amounts remaining after application of these
limitations are due in full by the taxpayer and subject to any appli-
cable penalty and interest as provided in chapter 82.32 RCW.

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This document draft is under no circumstances to be used to determine a tax liability and/or eligibility for tax exemptions.

(f) When is a sale facilitated? For purposes of this subsection,

a retail sale is deemed to be facilitated by a marketplace facilitator
when the marketplace facilitator either:
(i) Accepts the order for the product;
(ii) Communicates to the marketplace seller the buyer's offer to
purchase the product;
(iii) Accepts the buyer's payment for the product; or
(iv) Delivers or arranges for delivery of the product.
(403) Loss of liability relief. A marketplace facilitator that
does not provide the reports required under subsection (501) of this
rule is not eligible for the liability relief provided under subsec-
tions (401) and (402) of this rule.
Part V – Providing Sales Information to Marketplace Sellers
(501) Facilitated Washington sales.
(a) Monthly access. Beginning July 1, 2019, a marketplace facili-
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tator must provide each of its marketplace sellers with access,
through a written report or other means, to gross sales information
for all Washington sales facilitated on behalf of the marketplace
seller during the immediately preceding month. Marketplace facilita-
tors must provide such written report or access within fifteen calen-
dar days following the end of each month. The report must include all
information required by the marketplace seller to fulfill its tax re-
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porting obligations with the department, including any delivery charg-
es, fees, or other charges on sales facilitated by the marketplace fa-
cilitator.
(b) Reasonable method of estimating sales. If a marketplace sell-
er does not receive the gross sales information for all Washington
sales through a marketplace facilitator, the marketplace seller may
determine its business and occupation tax liability under chapter
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82.04 RCW based on a reasonable method of estimating Washington sales
as may be required or approved by the department.
(c) What are Washington sales? For purposes of this subsection,
"Washington sales" means any sale sourced to this state under RCW
82.32.730, regardless of whether the sale is a retail sale or whole-
sale sale.
(502) Loss of liability relief. A marketplace facilitator that
does not comply with subsection (501)(a) of this rule is not eligible
for the sales tax liability relief provided in subsections (401) and
(402) of this rule.
Part VI – Marketplace Audits
(601) Marketplace audit. A marketplace facilitator is subject to
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audit in order to ensure tax is properly reported and remitted on all
sales occurring on the marketplace, including sales facilitated on be-
half of marketplace sellers.
(602) Additional documentation.
(a) Verifying tax collection and exemptions. A marketplace facil-
itator may be required to provide documentation for all sales occur-
ring on its marketplace to verify that the marketplace facilitator:
(i) Remitted all tax charged to customers, charged the correct
amount of tax on all taxable retail transactions, and properly sourced
all taxable retail sales pursuant to RCW 82.32.730; and
(ii) Properly granted exemptions, if applicable, verified the
type of exemption granted, and retained the appropriate supporting
documentation to substantiate the exemption as required under RCW
82.32.070 and subsection (302) of this rule.

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This document draft is under no circumstances to be used to determine a tax liability and/or eligibility for tax exemptions.

(b) Electronic format. The marketplace facilitator must provide

this information electronically, in agreed upon format, at the depart-
ment's request.
(c) Frequency. The department may request this information on a
more frequent or periodic basis to supplement its routine audit ef-
fort.
(603) Information from marketplace sellers. The marketplace fa-
cilitator may request additional information from a marketplace seller
making sales on its marketplace in order to comply with these audit
requirements.
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