Digital goods and services for multiple points of use

From the 2024 DOR Tax Exemption Study

82.08.0208(4); 82.12.0208(7) - Digital goods and services for multiple points of use Description Digital goods, digital codes, digital automated services, prewritten computer software, and services that are concurrently available for use within, and outside Washington are exempt from sales and use taxes if the goods or services are not for personal use. Purpose To promote uniformity, consistency, and ease of administrative in the tax code. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $2.140 $2.220 $2.290 $2.370 Local Taxes $0.960 $1.000 $1.030 $1.070 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $2.030 $2.290 $2.370 Local Taxes $0.000 $0.910 $1.030 $1.070 Assumptions - This repeal takes effect July 1, 2024, and impacts 11 months of collections in fiscal year 2025. - Growth rate mirrors the retail sales growth rate reflected in the Economic and Revenue Forecast Council's March forecast. - A taxpayer subject to use tax on digital products or digital codes that are concurrently available for use within, and outside Washin