| WAC 15501 |
Computer hardware, computer software, information service, and computer services |
| SOURCE |
DOCUMENT |
DETER. NO |
DATE OF ISSUE |
DESCRIPTION |
| WAC: |
458-20-15501 |
|
12/16/2008 |
Computer hardware, computer software, information service, and computer services
The Department is adopting this rule, WAC 458-20-15501, to update and further explain beyond WAC 458-20-155 the application of the business and occupation (B&O), retail sales, and use taxes as they apply to persons providing information or computer services, and persons who manufacture, develop, process, or sell information, software, or computer programs. This rule also recognizes that RCW 82.12.020(1)(b) now excludes software provided free of charge from the use tax. |
| RCW: |
82.04.040 |
|
1961 |
"Sale," casual or isolated sale." |
| |
82.04.050 |
|
1997 |
Sale at retail," "retail sale." |
| |
82.04.060 |
|
07/01/1998 |
"Sale at wholesale," "wholesale sale" |
| |
82.04.070 |
|
1935 |
"Gross proceeds of sales." |
| |
82.04.120 |
|
2003 |
"To manufacture" |
| |
82.04.190 |
|
07/01/1998 |
Consumer" |
| |
82.04.215 |
|
07/01/1998 |
Definitions |
| |
82.04.290 |
|
07/01/1993 |
Tax on selected business services, financial businesses, or other business or service activities. (Effective until 7/1/98) |
| |
82.04.250 |
|
1993 |
Tax on retailers. |
| |
82.04.29001 |
|
07/01/1998 |
Creation and distribution of custom software--Customization of canned software. |
| |
82.04.2907 |
|
07/01/1998 |
Tax on royalties from granting intangible rights. Royalty tax rate is 0.484 percent. "Royalties" means compensation for the use of intangible property, such as copyrights, patents, licenses, franchises, trademarks, trade names, and similar items. |
| |
82.04.440 |
|
1994 |
Persons taxable on multiple activities--Credits. |
| |
82.04.450 |
|
1983 |
Value of products, how determined. |
| |
82.04.4452 |
|
07/01/1998 |
Credit-Research and development spending (Effective July 1, 1998 until December 31, 2004) |
| |
82.04.44525 |
|
07/01/1998 |
Credit--New employment for international service activities in eligible areas-- |
| |
82.12.020 |
|
07/01/1998 |
Use tax imposed |
| |
82.12.0284 |
|
1983 |
Use Tax - Exemptions--Use of computers or computer components, accessories, or software donated to schools or colleges. |
| |
82.12.02595 |
|
05/01/1995 |
Tangible personal property and certain services donated to nonprofit organization or government entity |
| |
82.32.070 |
|
1999 |
Records to be preserved--Examination--Estoppel to question assessment--Unified business identifier account number records. |
| |
82.63 |
|
01/01/1995 |
Tax Deferrals For High Technology Businesses |
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| ETA: |
9001.2011 |
|
06/30/2011 |
Digital Products-General Implementation ETA 9001.2011 Digital Products – General Implementation ETA 9001.2009 was issued on July 24, 2009, to explain the Department’s initial phased process for implementing chapter 535, Laws of 2009 (ESHB 2075). The Department has reissued ETA 9001 to explain that the phased implementation process ends June 30, 2011. This ETA also explains how to submit a “digital products” letter ruling request to the Department. |
| |
9001.2009 |
|
07/24/2009 |
Digital Products - General Implementation |
| |
9002.2009 |
|
07/24/2009 |
Taxation of digital songs, movies, books, and online games transferred electronically |
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| INDUSTRY GUIDES: |
|
Dec 2010 |
A Podiatric Physician’s Guide to Washington Excise Taxes |
| |
|
January 2010 |
Internet-based Businesses |
| |
|
|
July 26, 2009 |
Digital Products Guide |
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| SPECIAL
NOTICES: |
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| Subject
Title Reference: |
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| Cannabis, Medical |
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05/31/2011 |
Sales of Medical Cannabis Remain Subject to Sales Tax |
| Economic Nexus |
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05/28/2010 |
New "Economic Nexus" in Washington State May Impact "Foreign Corporations" |
| Economic Nexus |
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05/28/2010 |
New "Economic Nexus" in Washington State May Impact Franchisors |
| Economic Nexus |
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05/28/2010 |
New Apportionment Method |
| Economic Nexus |
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05/28/2010 |
Tax Attorneys and CPAs New "Economic Nexus" in Washington State May Impact Your Clients |
| Economic Nexus |
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05/28/2010 |
Registered Out-of-state Businesses Currently not Reporting Income from Service Activities - New Apportionment for Certain Income |
| Digital Products |
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06/29/2010 |
Digital Products |
| Economic Nexus |
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06/30/2010 |
New "Economic Nexus" in Washington State May Impact Businesses Receiving Royalty/Licensing Income from Patents |
| Economic Nexus |
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09/10/2010 |
B&O Tax Reporting Requirement Continues After Business Activity Stops (Trailing Nexus) |
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