Washington – Changes to Digital Product Tax Advisories

SALT Report 2961 – The Washington Department of Revenue has cancelled or amended the following sales and use tax advisories:

Canceled

ETA 9002.2009 – Taxation of digital songs, movies, books, and online games transferred electronically was canceled because the material is covered in WAC 458-20-15503.

Amended

ETA 9001.2011 – Digital Products – General Implementation has been renumbered and readopted as ETA 3176.2013. This ETA explains the Department’s process for implementing chapter 535, Laws of 2009; and how to submit a “digital products” letter ruling request to the Department.

ETA 9003.2010 – Digital Products – General Analysis of Tax Liability has been renumbered and readopted as ETA 3177.2013

ETA 3177.2013 – This ETA explains the overall process of digital products tax analysis. This ETA was amended to remove the table on the analytical steps taxpayers should use when determining the taxability of digital products because it is addressed in WAC 458-20-15503.

For Further Information

Washington Department of Revenue – Recent Rule and Interpretive Statements, Adoptions, and Repeals