What is the purpose of this new rule?
This new Rule 15501 supplements the existing WAC 458-20-155 (Information and Computer Services).  It explains how (B&O), retail sales, and use taxes apply to activities related to:

• Computer systems (comprised of both hardware and software);
• Information services, and
• Computer services.
  

Why is this rule needed?
This rule provides needed tax-reporting guidance, particularly for services and products that were not offered by computer-related businesses when Rule 155 was adopted.  It also recognizes tax law changes that have occurred since Rule 155 was adopted.

What activities are addressed?
This rule explains the tax-reporting responsibilities of persons:

• Selling, leasing, manufacturing, installing, repairing, or maintaining computer hardware & software; and
• Developing, duplicating, configuring, licensing, downloading, or accessing computer software.
  

How can I get a copy of the new rule?
A copy of the adopted new Rule 15501 can be obtained via the internet at:
http://dor.wa.gov/Docs/Rules/draft/CR103_20_15501.pdf

A copy of the code reviser form for Rule 15501 is available at:
http://dor.wa.gov/Docs/Rules/draft/20-15501cr3frm%20fnl.pdf