Exemption
Digital codes
Retail Sales & Use Tax exemption · RCW 82.08.0208; 82.12.0208(1) · enacted 2009
Details
- Citation
- RCW 82.08.0208; 82.12.0208(1)
- Study reference
- E1572-1
- 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- Revenue if repealed — local ($M)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- Revenue if repealed — state ($M)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
82.08.0208; 82.12.0208(1) - Digital codes Description Digital codes providing access to exempt digital goods are exempt from sales and use taxes. Purpose To promote uniformity, consistency, and ease of administration in the tax code. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes Indeterminate Indeterminate Indeterminate Indeterminate Local Taxes Indeterminate Indeterminate Indeterminate Indeterminate Repeal of Repealing this exemption would have an indeterminate impact on revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 Indeterminate Indeterminate Indeterminate Local Taxes $0.000 Indeterminate Indeterminate Indeterminate Assumptions The revenue impact of this exemption is indeterminate but believed to be minimal as there is insufficient data to reliably calculate a value. Data Sources None Additional Additional Information Information Category: Business Year Enacted: 2009 Primary Beneficiaries: Buyers and sellers of codes which provide access to digital goods. Taxpayer Count: Unknown Program Inconsistency: None evident JLARC Review: Expedited review completed in 2023 2024
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: