Washington – Certain Taxpayer Resource Fees Deemed Exempt from Sales Tax

SALT Report 3888 – The Washington State Department of Revenue has released a determination regarding the taxability of certain educational programs. In summary, they have concluded that Taxpayer’s Resource Fees (inclusive of Library Fees), are for Taxpayer’s Online Educational Programs, which are exempt from retail sales tax because they are excluded from the definition of a digital good, code, or service. Taxpayer’s Resource Fees, Science Lab Fees, and Nursing Program Fees are tuition fees subject to service and other activities B&O tax. However, Taxpayer may be subject to use tax on certain . . . purchases.

For further Information:

http://dor.wa.gov/Docs/Rules/wtd/2016/35WTD504.pdf