Digital automated service - live presentations

From the 2024 DOR Tax Exemption Study

Det. No. 11-0363, 32 WTD 123 (June 27, 2013) 126 purchasing the equipment for resale, and must pay sales/use tax on the equipment when acquired.4 The taxpayer incurred use tax. Our issue is not whether the taxpayer owed use tax on its use of the cranes, but whether the taxpayer was entitled to a credit for the Texas retail sales tax that the taxpayer paid. RCW 82.12.035 allows a credit for retail sales or use taxes paid to other jurisdictions with respect to property used in Washington: A credit is allowed against the taxes imposed by this chapter upon the use in this state of tangible personal property, extended warranty, digital good, digital code, digital automated service, or services defined as a retail sale in RCW 82.04.050 (2) (a) or (g), (3)(a), or (6)(b), in the amount that the present user thereof or his or her bailor or donor has paid a legally imposed retail sales or use tax with respect to such property, extended warranty, digital good, digital code, digital automated service, or service defined as a retail sale in RCW 82.04.050 (2) (a) or (g), (3)(a), or (6)(b) to any other state, possession, territory, or commonwealth of the United States, any political subdivision t