// Exemption
Digital goods created for business needs and not for sale
Retail Sales & Use Tax exemption · RCW 82.12.0208(4)(a)(iii) · enacted 2009
Details
- Citation
- RCW 82.12.0208(4)(a)(iii)
- Study reference
- E1718-1
- 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- Revenue if repealed — local ($M)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- Revenue if repealed — state ($M)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
1107, approved November 2, 2010); 2010 1st sp.s. c 23 s 506 ; (2010 1st sp.s. c 23 s 505 expired June 10, 2010); 2010 c 114 s 107 ; prior: 2009 c 479 s 64 ; 2009 c 461 s 1 ; 2009 c 162 s 34 ; prior: 2008 c 296 s 1 ; 2008 c 217 s 100 ; 2008 c 81 s 4 ; prior: 2007 c 54 s 6 ; 2007 c 48 s 2 ; prior: 2006 c 354 s 4 ; 2006 c 300 s 1 ; prior: 2005 c 513 s 2 ; 2005 c 443 s 4 ; prior: 2003 2nd sp.s. c 1 s 4 ; 2003 2nd sp.s. c 1 s 3 ; 2003 c 339 s 11 ; 2003 c 261 s 11 ; 2001 2nd sp.s. c 25 s 2 ; prior: 1998 c 312 s 5 ; 1998 c 311 s 2 ; prior: 1998 c 170 s 4 ; 1996 c 148 s 2 ; 1996 c 115 s 1 ; prior: 1995 2nd sp.s. c 12 s 1 ; 1995 2nd sp.s. c 6 s 1 ; 1993 sp.s. c 25 s 104 ; 1993 c 492 s 304 ; 1991 c 272 s 15 ; 1990 c 21 s 2 ; 1987 c 139 s 1 ; prior: 1985 c 471 s 1 ; 1985 c 135 s 2 ; 1983 2nd ex.s. c 3 s 5 ; prior: 1983 1st ex.s. c 66 s 4 ; 1983 1st ex.s. c 55 s 4 ; 1982 2nd ex.s. c 13 s 1 ; 1982 c 10 s 16 ; prior: 1981 c 178 s 1 ; 1981 c 172 s 3 ; 1979 ex.s. c 196 s 2 ; 1975 1st ex.s. c 291 s 7 ; 1971 ex.s. c 281 s 5 ; 1971 ex.s. c 186 s 3 ; 1969 ex.s. c 262 s 36 ; 1967 ex.s. c 149 s 10 ; 1965 ex.s. c 173 s 6 ; 1961 c 15 s 82.04.260 ; prior: 1959 c 211 s 2 ; 1955 c 389 s 46 ; prior: 1953 c 91
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: