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Washington imposes collection and remittance, notice and reporting requirements on marketplace facilitators

On July 7, 2017, Washington Gov. Jay Inslee signed legislation that will require remote sellers, marketplace facilitators, and referrers to collect and remit sales or use tax, or alternatively comply with notice and reporting requirements. The governor also signed legislation that extends the preferential Business and Occupation (B&O) tax rates for solar silicon and semiconductor materials manufacturing, but vetoed a provision that would have substantially reduced the general manufacturing B&O tax rate.