Exemption
Digital automated service - travel agent services
Retail Sales & Use Tax exemption · RCW 82.04.192(3)(b)(xi) · 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)(xi)
- Study reference
- E1559-1
- 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- Revenue if repealed — local ($M)
- FY 2024: 0 · FY 2025: 3.63 · FY 2026: 4.12 · FY 2027: 4.3
- Revenue if repealed — state ($M)
- FY 2024: 0 · FY 2025: 6.48 · FY 2026: 7.36 · FY 2027: 7.69
- Taxpayer savings — local ($M)
- FY 2024: 3.8 · FY 2025: 3.96 · FY 2026: 4.12 · FY 2027: 4.3
- Taxpayer savings — state ($M)
- FY 2024: 8.46 · FY 2025: 8.8 · FY 2026: 9.17 · FY 2027: 9.56
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
(Effective October 1, 2025.) Data processing includes check processing, image processing, form processing, survey processing, payroll processing, claim processing, and similar activities. (7) The term also includes the sale of or charge made for an extended warranty to a consumer. For purposes of this subsection, "extended warranty" means an agreement for a specified duration to perform the replacement or repair of tangible personal property at no additional charge or a reduced charge for tangible personal property, labor, or both, or to provide indemnification for the replacement or repair of tangible personal property, based on the occurrence of specified events. The term "extended warranty" does not include an agreement, otherwise meeting the definition of extended warranty in this subsection, if no separate charge is made for the agreement and the value of the agreement is included in the sales price of the tangible personal property covered by the agreement. For purposes of this subsection, "sales price" has the same meaning as in RCW 82.08.010 . (8)(a) The term also includes the following sales to consumers of digital goods, digital codes, and digital automated services:
Does this apply to you?
This is reference data from the 2024 study — not advice, and 2025–26 legislation may have changed it. Three ways to go deeper: