Wash. Rev. Code » Title 82 · Chapter 82.04
Revised Code of Washington

Wash. Rev. Code § 82.04.297 (2026)

✓ current as of May 2026
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(1) The provision of internet access is subject to tax under RCW 82.04.290(2).
(2)(a) Except as provided in (b) of this subsection, "internet" and "internet access" have the same meaning as those terms are defined in the federal internet tax freedom act, Title 47 U.S.C. Sec. 151 note, as existing on July 1, 2009.
(b) "Internet access" does not include telecommunications service purchased, used, or sold by a person that provides a service that enables users to connect to the internet to access content, information, or other services offered over the internet, to the extent such telecommunications service is purchased, used, or sold: (i) To provide such service; or (ii) to otherwise enable users to access content, information, or other services offered over the internet.
(3) Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.
[ 2010 c 111 s 303; 2009 c 535 s 408; 2000 c 103 s 5; 1997 c 304 s 4.]

Notes:

Purpose—Retroactive application—Effective date—2010 c 111: See notes following RCW 82.04.050.
Intent—Construction—2009 c 535: See notes following RCW 82.04.192.
Findings—Severability—Effective date—1997 c 304: See notes following RCW 35.21.717.
Notes of Decisions
Cited in 12 cases, 2000–2011 · leading case: Cmty. Telecable of Seattle, Inc. v. CITY OF SEATTLE, DEPT. OF Exec., 186 P.3d 1032 (Wash. 2008).
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Cmty. Telecable of Seattle, Inc. v. CITY OF SEATTLE, DEPT. OF Exec., 186 P.3d 1032 (Wash. 2008). · cites it 5× “For the purposes of this section, "internet service" has the same meaning as in RCW 82.04.297. Comcast provides Internet service under RCW 82.”
Cmty. Telecable of Seattle, Inc. v. City of Seattle, Dep't of Exec. Admin., 164 Wash. 2d 35 (Wash. 2008). · cites it 5× “For the purposes of this section, “internet service” has the same meaning as in RCW 82.04.297. Comcast provides Internet service under RCW 82.”
W. Telepage, Inc. v. City of Tacoma, 998 P.2d 884 (Wash. 2000). “"Network telephone service" does not include the providing of competitive telephone service, the providing of cable television service, the providing of broadcast services by radio or television stations, nor the provision of internet service as defined in RCW 82.04.297,…”
W. Telepage, Inc. v. City of Tacoma Dep't of Fin., 140 Wash. 2d 599 (Wash. 2000). ““Network telephone service” does not include the providing of competitive telephone service, the providing of cable television service, the providing of broadcast services by radio or television stations, nor the provision of internet service as defined in RCW 82.04.297,…”
Cmty. Telecable v. City of Seattle Doa, 149 P.3d 380 (Wash. Ct. App. 2006). · cites it 4× “For the purposes of this section, "Internet service" has the same meaning as in RCW 82.04.297. RCW 82.04.297(3) defines "Internet service" as a service that includes computer processing applications, provides the user with additional or restructured information, or permits the…”
Cmty. Telecable of Seattle, Inc. v. City of Seattle, 136 Wash. App. 169 (Wash. Ct. App. 2006). · cites it 4× “For the purposes of this section, “internet service” has the same meaning as in RCW 82.04.297. RCW 82.04.297(3) defines “Internet service” as a service that includes computer processing applications, provides the user with additional or restructured information, or permits the…”
Vonage Am., Inc. v. City of Seattle, 216 P.3d 1029 (Wash. Ct. App. 2009). · cites it 2× “For the purposes of this section, “internet service” has the same meaning as in RCW 82.04.297. *25 In turn, RCW 82.04.297(3) defines “internet service”: a service that includes computer processing applications, provides the user with additional or restructured information, or…”
Qualcomm, Inc. v. Dep't of Revenue, 171 Wash. 2d 125 (Wash. 2011). “065(2) (1997) states in part, “ ‘Network telephone service’ does not include the providing of competitive telephone service, the providing of cable television service, the providing of broadcast services by radio or television stations, nor the provision of internet service as…”
SPRINT INTERN. v. Dep't of Revenue, 226 P.3d 253 (Wash. Ct. App. 2010). · cites it 4× “304, § 4, codified as RCW 82.04.297; Laws of 1997, ch. 304, § 5, codified as RCW 82.”
Sprint Int'l Commc'ns Corp. v. Dep't of Revenue, 154 Wash. App. 926 (Wash. Ct. App. 2010). · cites it 4× “*934 304, § 4, codified as RCW 82.04.297; Laws of 1997, ch. 304, § 5, codified as RCW 82.”
QUALCOMM, INC. v. Dep't of Revenue, 249 P.3d 167 (Wash. 2011). “065(2) states in part, "`Network telephone service' does not include the providing of competitive telephone service, the providing of cable television service, the providing of broadcast services by radio or television stations, nor the provision of internet service as defined…”
Vonage Am., Inc. v. City of Seattle, 216 P.3d 1029 (Wash. Ct. App. 2009). · cites it 2× “For the purposes of this section, "internet service" has the same meaning as in RCW 82.04.297. In turn, RCW 82.04.297(3) defines "internet service.”
— Wash. Rev. Code § 82.04.297(3) — 6 cases
Cmty. Telecable of Seattle, Inc. v. CITY OF SEATTLE, DEPT. OF Exec., 186 P.3d 1032 (Wash. 2008). “For the purposes of this section, "internet service" has the same meaning as in RCW 82.04.297. Comcast provides Internet service under RCW 82.”
Cmty. Telecable of Seattle, Inc. v. City of Seattle, Dep't of Exec. Admin., 164 Wash. 2d 35 (Wash. 2008). “For the purposes of this section, “internet service” has the same meaning as in RCW 82.04.297. Comcast provides Internet service under RCW 82.”
Vonage Am., Inc. v. City of Seattle, 216 P.3d 1029 (Wash. Ct. App. 2009). “For the purposes of this section, “internet service” has the same meaning as in RCW 82.04.297. *25 In turn, RCW 82.04.297(3) defines “internet service”: a service that includes computer processing applications, provides the user with additional or restructured information, or…”
Cmty. Telecable v. City of Seattle Doa, 149 P.3d 380 (Wash. Ct. App. 2006). “For the purposes of this section, "Internet service" has the same meaning as in RCW 82.04.297. RCW 82.04.297(3) defines "Internet service" as a service that includes computer processing applications, provides the user with additional or restructured information, or permits the…”
Cmty. Telecable of Seattle, Inc. v. City of Seattle, 136 Wash. App. 169 (Wash. Ct. App. 2006). “For the purposes of this section, “internet service” has the same meaning as in RCW 82.04.297. RCW 82.04.297(3) defines “Internet service” as a service that includes computer processing applications, provides the user with additional or restructured information, or permits the…”
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