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Multistate Tax Alert: Washington State Issues Proposed Rules

Sales and Use and business and occupation taxation of computer hardware, software, and digital products


The Washington Department of Revenue recently published a notice of proposed rulemaking containing draft regulations for public comment.  The proposed rules are intended to clarify the effect of legislation passed in 2009 and 2010 that: (1) expanded the Washington sales and use tax base to include digital products and remote access software, and (2) changed the treatment of these items for Washington Business and Occupation tax purposes. The proposed rules also address other tax issues related to computer hardware and software. Specifically, the proposed rules discuss the following:

  • Amendment of existing WAC 458-20-15501 - Taxation of Computer Systems and Hardware
  • Adoption of WAC 458-20-15502 - Taxation of Computer Software
  • Adoption of WAC 458-20-15503 - Digital Products  
  • Repeal of existing Rule 155 - Information and Computer Services

The attached Tax Alert summarizes the proposed rules and highlights some of the more complex issues.

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