- Implementation Guidance Released: The Washington Department of Revenue (DOR) has issued interim guidance regarding the new legislation (ESSB 5814), effective October 1, 2025, which expands the sales and use tax base to include additional services and clarifies tax collection and reporting for existing contracts.
- Criteria for Existing Contracts: The guidance specifies that existing contracts must have been signed before October 1, 2025, involve services provided after this date, and include services considered a “retail sale” under the upcoming tax law changes.
- Examples and Specifics Provided: The DOR’s guidance includes illustrative examples and outlines how the new law affects various services, including digital automated services, custom website development, live presentations, IT services, and security-related services, detailing what is subject to or excluded from sales and use tax under the new legislation.
Source Deloitte
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