Washington Expands Sales Tax to Additional Services: FAQs on ESSB 5814 Law Changes

• Washington Department of Revenue provides FAQs on new sales tax law changes
• Law expands sales and use tax base to include additional services
• Services affected include advertising, IT training, software and hardware training, and custom website development
• FAQs address whether ESSB 5814 supersedes existing tax code for custom software sales
• Clarifies if professional service providers using software are considered digital automated services
• Explains exclusions from digital automated services for data processing elements
• Defines data processing services in relation to IT services
• Discusses tax measure for temporary staffing services
• Addresses use of direct pay permits for retail services
• Clarifies application of deferred sales and use tax to services listed in ESSB 5814

Source: deloitte.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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