Digital goods created for internal audience

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: