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ETA 3XXX.20XX Taxing Digital Goods and Services Provided to Washington Consumers from Locations Outside the United States

Brief description
The Department anticipates issuing a new Excise Tax Advisory (ETA) titled Taxing Digital Goods and Services Provided to Washington Consumers from Locations Outside the United States. This ETA addresses the taxation of certain digital goods and services delivered remotely to Washington consumers from locations outside the United States. Unlike tangible personal property, sales of digital goods and services do not qualify for the "import commerce" exemption under relevant Washington law.

Draft ETA
ETA 3XXX.20XX Taxing Digital Goods and Services Provided to Washington Consumers from Locations Outside the United States

Related statutes and rules
See RCW 82.04.050; RCW 82.04.192; RCW 82.04.610; RCW 82.08.990; WAC 458-20-193C

Planned stakeholder meetings
None at this time.

Public comment period
The Department requests comments and stakeholder feedback related to this ETA no later than July 13, 2017. After a review of the feedback, if any, the Department will consider the appropriate next steps in the issuance process.

How to make a public comment

If you wish to make a public comment or have general questions about this ETA, contact Caleb Allen at CalebA@dor.wa.gov.
Any written comments received will be retained as part of the official Tax Advisory file.