Characterize the service
Compares the actual scope of work with ESSB 5814's enumerated services and digital-product definitions.
Capability preview
Is your service newly taxable in Washington?
Effective October 1, 2025, ESSB 5814 pulled a wide range of services into the retail sale definition and struck four digital automated services exclusions. This preview explains the classification capability within Taxability Matrix; transaction facts and maintained decisions stay inside the portal.
Services enumerated as retail sales
IT services and technical support, custom software and website development, temporary staffing, investigation and security services, armored car, and advertising services became retail sales — retail sales tax applies and the seller's B&O classification shifts to Retailing.
Four DAS exclusions struck
The digital automated services exclusions for advertising, data processing, live presentations, and primarily-human-effort services were removed from RCW 82.04.192(3)(b) — those services are now taxable as DAS, except intercompany sales within an affiliated group.
Transitional relief
Contracts signed before October 1, 2025 (and not materially modified) kept their prior treatment through reporting periods ending March 31, 2026; contracts paid in full before the effective date are deemed sold before it.
Capability preview
What ESSB 5814 Classifier does
Within Taxability Matrix, this capability evaluates a saved service description and transaction period against the expanded retail-service categories, the digital automated services changes, and the available transitional rules.
The working interface lives in the client portal
This public page shows capabilities and deliverables only. It does not ask client questions, accept documents, or calculate a personalized result.
Apply the effective date
Separates pre-October 1, 2025 treatment from the rules that apply after the expansion took effect.
Test transitional relief
Reviews pre-existing contracts, paid-in-full transactions, and affiliated-group facts that can change the outcome.
Connect tax consequences
Shows the possible sales tax, Retailing B&O, Service & Other B&O, and sourcing consequences for review.
What the tool produces
- A saved classification tied to the service description and transaction period reviewed.
- The likely pre- and post-ESSB 5814 treatment with confidence and caveats.
- The statutory and DOR authorities supporting the analysis.
- A clear list of missing contract or relationship facts that require professional review.
How this classifier works
The client classification is deterministic — the same category patterns and 2025-10-01 period gate our Tax Refund Engine applies to client AP data, verified against DOR's ESSB 5814 guidance. A contract's scope of work can change the answer, so each saved result carries a confidence score and the authorities to check.
Paying tax on services like these before October 1, 2025 — or unsure whether a vendor is charging you correctly now? The Tax Refund Engine analyzes your actual transactions row by row, and Delphi can research the statute against your facts.
Get professional help with an ESSB 5814 question