# RCW 82.32.026: RCW 82.32.026: Registration—Seller's agent—Streamlined sales and use tax agreement

> Washington · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S026

## Section

- **Citation:** RCW 82.32.026
- **Heading:** RCW 82.32.026: Registration—Seller's agent—Streamlined sales and use tax agreement
- **Jurisdiction:** Washington
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Washington Code / Title 82 / Chapter 32 / Section 026

## Text

(1) A seller, by written agreement, may appoint a person to represent the seller as its agent. The seller's agent has authority to register the seller with the department under RCW 82.32.030 . An agent may also be a certified service provider, with authority to perform all the seller's sales and use tax functions, except that the seller remains responsible for remitting the tax on its own purchases. (2) The seller or its agent must provide the department with a copy of the written agreement upon request.

## Nearby sections

- [RCW 82.32.010 RCW 82.32.010: Application of chapter stated.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S010.md)
- [RCW 82.32.020 RCW 82.32.020: Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S020.md)
- [RCW 82.32.023 RCW 82.32.023: Definition of product for agreement purposes.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S023.md)
- [RCW 82.32.026 RCW 82.32.026: Registration—Seller's agent—Streamlined sales and use tax agreement.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S026.md)
- [RCW 82.32.030 RCW 82.32.030: Registration certificates—Threshold levels—Central registration system.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S030.md)
- [RCW 82.32.033 RCW 82.32.033: Registration certificates—Special events—Promoter's duties—Penalties—Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S033.md)
- [RCW 82.32.045 RCW 82.32.045: Taxes—When due and payable—Reporting periods—Verified annual returns—Relief from filing requirements.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S045.md)
- [RCW 82.32.050 RCW 82.32.050: Deficient tax or penalty payments—Notice—Interest—Limitations—Time extension or correction of an assessment during state of emergency.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S050.md)
- [RCW 82.32.052 RCW 82.32.052: Interest and penalties—Waiver for amounts unpaid as of February 1, 2011.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S052.md)
- [RCW 82.32.055 RCW 82.32.055: Interest and penalties—Waiver for military personnel.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S055.md)
- [RCW 82.32.057 RCW 82.32.057: Application of interest to delinquent taxes—Extensions.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S057.md)
- [RCW 82.32.060 RCW 82.32.060: Excess payment of tax, penalty, or interest—Credit or refund—Payment of judgments for refund.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S060.md)
- [RCW 82.32.062 RCW 82.32.062: Additional offset for excess payment of sales tax.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S062.md)
- [RCW 82.32.065 RCW 82.32.065: Tax refund to consumer under new motor vehicle warranty laws—Credit or refund to new motor vehicle manufacturer.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S065.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S026. Check the current official text before relying on it. Not legal advice.