// Exemption
Digital automated service - telecomunications and supporting services
Retail Sales & Use Tax exemption · RCW 82.04.192(3)(b)(vi) · enacted 2009
No 2025–26 change identified — this preference was reviewed against the 2025–26 session laws and is unchanged from the 2024 study baseline.
Details
- Citation
- RCW 82.04.192(3)(b)(vi)
- Study reference
- E1556-1
- Tax type
- Retail Sales & Use Tax
- Preference type
- Exemption
- Category
- Business
- Year enacted
- 2009
- End date
- None scheduled
Fiscal impact (2024 study estimates)
- Revenue if repealed — local ($M)
- FY 2024: 0 · FY 2025: I · FY 2026: I · FY 2027: I
- Revenue if repealed — state ($M)
- FY 2024: 0 · FY 2025: I · FY 2026: I · FY 2027: I
- Taxpayer savings — local ($M)
- FY 2024: I · FY 2025: I · FY 2026: I · FY 2027: I
- Taxpayer savings — state ($M)
- FY 2024: I · FY 2025: I · FY 2026: I · FY 2027: I
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
Det. No. 16-0374, 38 WTD 208 (October 7, 2019) 208 Cite as Det. No. 16-0374, 38 WTD 208 (2019) BEFORE THE ADMINISTRATIVE REVIEW AND HEARINGS DIVISION DEPARTMENT OF REVENUE STATE OF WASHINGTON In the Matter of the Petition for Refund of ) D E T E R M I N A T I O N ) ) No. 16-0374 ) . . . ) Registration No. . . . ) RULE 15503; RCW 82.04.050(8); RCW 82.12.020(1)(e); RCW 82.04.192(3): RETAIL SALE – USE TAX – DIGITAL AUTOMATED SERVICES – DATA PROCESSING SERVICES. A service transferred electronically that uses one or more software applications, costs 1.6% of gross sales, and provides inventory management, communications, analytics, and point of sale reporting, is a digital automated service, rather than a data processing service, and is subject to use tax. Headnotes are provided as a convenience for the reader and are not in any way a part of the decision or in any way to be used in construing or interpreting this Determination. Margolis, T.R.O. – A retailer of recorded movies and music (Taxpayer) seeks a refund of use tax paid on services purchased from an application service provider. We deny the petition. 1 ISSUE Whether, under RCW 82.04.050(8) and RCW 82.12.020(1)(e), Taxpayer is sub
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This is reference data from the 2024 study — not advice, and 2025–26 legislation may have changed it. Three ways to go deeper: