Washington – Newly Issued Excise Tax Advisories

SALT Report 2994 – The Washington Department of Revenue issued interpretive statements regarding the status of the following digital products excise tax advisories:

ETA 3176.2013 – Digital Products General implementation

This ETA was first issued on July 24, 2009 and then reissued as ETA 9001.2011 on June 30, 2011. This ETA explains the Department’s phased process for implementing chapter 535, Laws of 2009 (ESHB 2075), which ended on June 30, 2011.  The ETA also discusses how to submit a “digital products” letter ruling request to the Department.

ETA 3177.2013 Digital products General Analysis of Tax Liability

This ETA was first issued on November 30, 2010. It explains the overall process of digital products tax analysis.  It has been amended to eliminate the table of analytic steps taxpayers should use when determining the taxability of digital products, as this subject matter is addressed in WAC 458-20-15503.

ETA 9002.2009 Taxation of Digital Songs, Movies, Books, and Online Games Transferred Electronically

This ETA addresses the proper interpretation of the taxability of digital songs, digital movies, digital books, and online games. The ETA is being cancelled because the subject matter is now covered in WAC 458-20-15502 and WAC 458-20-15503.   The effective date for this cancellation was September 3, 2013.

For Further Information

Washington Department of Revenue – Excise Tax Advisories September 2013