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Home / About us / Statistics & reports / Digital Goods
Study of the Taxation of Electronically Delivered Products
SHB 1128 (chapter 522, Laws of 2007, P.V.) directs the Department of Revenue, with the assistance of a committee to study the taxation of electronically delivered products.
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Committee Responsibilities |
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The legislation directs the committee to review:
- The provision of explicit statutory definitions for electronically delivered products;
- The current excise tax treatment of electronically delivered products in the state of Washington and other 38 states as well as the tax treatment of these products under the streamlined sales and use tax agreement;
- The administration, costs, and potential recipients of the tax exemptions provided in chapter ESHB 1981; and
- Alternatives to the excise taxation of electronically delivered products.
In addition, the committee must present two reports to the Senate Ways and Means and House Finance Committees. The first, a preliminary report, was presented to the Legislature on November 30, 2007. The second and final report is due by September 1, 2008. |
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Committee Members |
| The legislation directs the appointment of committee members representing the Legislature, government, academia, and business community. |
| Legislative Representation |
Representative Ross Hunter (Chair)
Senator Joe Zarelli (Vice Chair)
Senator Derek Kilmer
Representative Ed Orcutt |
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| State and Local Government Representation |
Jim Justin (Association of Washington Cities)
Julie Murray (Washington Association of Counties)
Victor Moore (Office of Financial Management)
Cindi Holmstrom (Director, Department of Revenue) |
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| Academic Representation |
Gregory Silverman(Seattle University, School of Law)
Ben Kim(Albers School of Business and Economics, Seattle University)
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| Business Representation |
Rich Prem (Amazon.com)
Bruce Reid (Microsoft Corporation)
Ron Bueing (Association of Washington Business)
Chuck Robinson (Village Books, Bellingham, WA)
Paula Borhauer (Starbucks)
Steve Collier (Safeco) |
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Committee Reports |
| Preliminary Committee Report |
SHB 1128 requires the committee to report its preliminary findings and recommendations to the House Finance Committee and the Senate Ways and Means Committee by November 30, 2007.
This preliminary report encompasses:
- Legislative Background and Terminology;
- Problem Statement;
- Vision and Goals Statement;
- Department of Revenue Interpretation of Current Law;
- Association of Washington Business Interpretation of Current Law;
- Tax Treatment by Other Jurisdictions of Electronically Delivered Products; and
- Future Objectives and Work Plan.
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| Study of the Taxation of Electronically Delivered Products |
During its November 30, 2007 work session, the House Finance Committee listened to a report on the progress of the Electronically Delivered Products/Digital Products Study. Listen to or view the audio or video recording of the report on TVW. The recording begins at the 52 minute mark and lasts approximately 30 minutes. |
2008 Meeting Schedule
Date, Time |
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Location |
Thursday, April 24, 2008
10:00 a.m. – 3:00 p.m. |
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John O’Brien Building - Hearing Room D
Capital Campus, Olympia, WA |
Thursday, May 29, 2008
10:00 a.m. – 3:00 p.m. |
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John O’Brien Building - Hearing Room D
Capital Campus, Olympia, WA |
Thursday, June 19, 2008
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Meeting Cancelled |
Thursday, July 24, 2008
Meeting rescheduled:
Thursday, July 31, 2008
10:00 a.m. – 3:00 p.m.
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John O’Brien Building - Hearing Room D
Capital Campus, Olympia, WA |
Thursday, August 28, 2008
10:00 a.m. – 3:00 p.m. |
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John O’Brien Building - Hearing Room D
Capital Campus, Olympia, WA |
Meeting notices filed for inclusion in the Washington State Register
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Documents |
April 24, 2008 |
| Agenda |
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Minutes
(Will be approved 5/29/2008) |
Handouts
- 50-State Survey of Taxation on Digital Products, presented by Dylan Waits, Tax Policy Specialist, Department of Revenue
- European Union's (EU) Taxation and Sourcing of Digital Products, presented by Dylan Waits, Tax Policy Specialist, Department of Revenue
- Canada's Taxation and Sourcing of Digital Products, presented by Dylan Waits, Tax Policy Specialist, Department of Revenue
- Potential Revenue Impacts, PowerPoint presentation by Steve Smith, Tax Policy Specialist, Department of Revenue
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Written Public Comment |
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November 15, 2007 |
| Agenda |
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Minutes |
Handouts
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October 22, 2007 |
| Agenda |
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Minutes
(Amended and reapproved 4/24/08.) |
Handouts
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October 2, 2007 |
| Agenda |
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Minutes |
Handouts
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Hearings: Audio Recordings |
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Listen now
 Choose a hearing from the playlist.
(The files are large and may take a minute to load.)
Stand-alone player:
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| .MP3 Download |
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| Date |
Title |
Length |
Size |
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| 4/24/2008 |
Digital Goods Study |
3:45:02 |
105.4 MB |
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| 11/15/2007 |
Digital Goods HHRA |
2:41:10 |
75.5 MB |
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| 10/22/2007 |
Digital Goods Study |
2:46:17 |
77.9 MB |
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| 10/02/2007 |
Digital Goods Mtg. Part 1 |
0:47:50 |
33.6 MB |
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| 10/02/2007 |
Digital Goods Mtg. Part 2 |
0:47:58 |
33.7 MB |
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Digital Goods ListServ E-mail Service
Interested persons may sign up to receive future information concerning the Study of the Taxation of Electronically Delivered Products via e-mail. To sign up for this service, visit our listserv page.
Questions
Please direct questions about the study to one of the following persons:
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