While downloaded digital goods (music and movies, etc.) have always been subject to sales or use tax, ESHB 2075 and SHB 2620 applies sales or use tax to all digital products, regardless of how they are accessed (downloaded, streamed, subscription service, networking, etc.)
Digital products subject to sales or use tax include:
- Downloaded digital goods (music and movies, etc.)
- Streamed and accessed digital goods
- Digital automated services (DAS)
This bill also covers remote access software which is now subject to sales and use tax. (See section 201(7) of ESHB 2075 or section 203(7) of SHB 2620.)
It does not matter if the purchaser obtains a permanent or nonpermanent right of use. (See sections 301(8) and 305(1)(e) of ESHB 2075).