- It is transferred electronically. (See section 201(8) of ESHB 2075 or section 203(8) of SHB 2620.)
- Digital goods (movies and music, etc.)
- Digital automated services (services that have been automated)
The 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.)