Exemption
Digital goods used by students
Retail Sales & Use Tax exemption · RCW 82.12.0208(3) · enacted 2009
Details
- Citation
- RCW 82.12.0208(3)
- Study reference
- E1715-1
- Tax type
- Retail Sales & Use Tax
- Preference type
- Exemption
- Category
- Individuals
- 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- Revenue if repealed — local ($M)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- Revenue if repealed — state ($M)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
82.12.0208(3) - Digital goods used by students Description Use tax is not imposed when students use digital goods furnished by an elementary school, secondary school, or an institution of higher education. Purpose To protect the sales and use taxes base, establish certainty in the tax code, maintain conformity with the streamlined sales and use taxes agreement, and encourage economic development. 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 not increase 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; however, the impact is likely minimal. Data Sources Department of Revenue, Excise tax data Additional Additional Information Information Category: Tax Base Year Enacted: 2009 Primary Beneficiaries: Students Taxpayer Count: Unknown Program Incons
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: