// 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- Revenue if repealed — local ($M)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- Revenue if repealed — state ($M)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
PDF RCW 82.08.0208 Exemptions — Digital codes. (1) The tax imposed by RCW 82.08.020 does not apply to the sale of a digital code for one or more digital products if the sale of the digital products to which the digital code relates is exempt from the tax levied by RCW 82.08.020 . (2)(a) The tax imposed by RCW 82.08.020 does not apply to a business or other organization for the purpose of making the digital good or digital automated service, including a digital good or digital automated service acquired through the use of a digital code, or service defined as a retail sale in *RCW 82.04.050 (6)(c), available free of charge for the use or enjoyment of the general public. The exemption provided in this subsection (2) does not apply unless the purchaser has the legal right to broadcast, rebroadcast, transmit, retransmit, license, relicense, distribute, redistribute, or exhibit the product, in whole or in part, to the general public. (b) For purposes of this subsection (2), "general public" means all persons and not limited or restricted to a particular class of persons, except that the general public includes: (i) A class of persons that is defined as all persons residing or owning pro
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