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WAC 155-02

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Washington Administrative Codes (WAC)
Document Reference Description Date of Issue Status
458-20-15502

Taxation of Computer Software The Department engaged in this rule making to amend WAC 458-20-15501, and adopt two new rules (WAC 458-20-15502 and 15503) to explain the impacts of 2009 and 2010 legislation, and to address other tax issues related to computer hardware, computer software, and computer services below. WAC 458-20-155 is being repealed. Chapter 535, Laws of 2009 (ESHB 2075), made major changes to the taxation of certain products and services provided or furnished electronically (commonly referred to as "digital products").
Excise Tax Advisories (ETA)
Document Reference Description Date of Issue Status
9002.2009

Taxation of digital songs, movies, books, and online games transferred electronically. ETA 9002.2009 addresses the proper interpretation the taxation of digital songs, digital movies, digital books, and online games. This ETA is being cancelled because the matter it addresses is now covered by WAC 458-20-15502 and WAC 458-20-15503. This cancellation is effective September 3, 2013.
Washington Tax Decisions (WTD)
Document Reference Description Date of Issue Status
34 WTD 492 (2015)

RULE 15502; RCW 82.04.215: BUSINESS AND OCCUPATION TAX – RETAIL SALES TAX – RETAILING – SALES OF PREWRITTEN COMPUTER SOFTWARE – SALES OF CUSTOM SOFTWARE – CUSTOMIZATION OF PREWRITTEN COMPUTER SOFTWARE – ROUTINE INSTALLATION OF COMPUTER SOFTWARE. The taxpayer appealed a letter ruling from the Department that the taxpayer’s sales constitute sales of prewritten computer software subject to Retailing B&O tax and retail sales tax.