(1) The department must adopt by rule monetary allowances for certified service providers
selected by model 1 sellers and also for model 2 sellers. The department may be guided by the provisions for monetary allowances adopted by
the governing board of the agreement to determine the amount of the allowances and
the conditions under which they are allowed. The monetary allowances must be reasonable and provide adequate incentive for certified
service providers and sellers to collect and remit sales and use taxes under the agreement. Monetary allowances will be funded solely from state sales and use taxes. The department may modify its rules for monetary allowances in light of the holding
of the United States supreme court in South Dakota v. Wayfair, Inc., Docket No. 17-494,
issued June 21, 2018.
(2) For certified service providers, the monetary allowance may include a base rate
that applies to taxable transactions processed by the certified service provider.
(3) For model 2 sellers, the monetary allowance may include a base rate and a percentage
of revenue generated by a seller registering under RCW 82.32.030(3), but may not exceed a period of twenty-four months.
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