Audio or video programming by broadcasters

From the 2024 DOR Tax Exemption Study

the general public. Buyers claiming this exemption must provide the seller with a properly completed "Digital Products and Remote Ac- cess Software Exemption Certificate" or other exemption certificate acceptable to the department. See RCW 82.08.02082. (a) Available for free. In order to qualify, the digital product purchased must be made available for free. In this context, "free" means that the recipient of the digital product does not need to pro- vide anything of significant value. If the purchaser requires some- thing of significant value from the recipient in exchange for the dig- ital product, it is not given away for free. Certified on 2/12/2024 WAC 458-20-15503 Page 12 Example 27. Mauro purchases 1,000 digital music files from Compa- ny to be used for a "give away" to the first 1,000 people to visit Mauro's website. When people visit Mauro's website they are required to fill out a marketing survey before they may receive a digital music file. The information gathered from the marketing survey is then sold to a marketing company by Mauro. Thus, Mauro has required that recipi- ents provide something of significant value in exchange for the digi- tal music file. This is not