A code provides purchasers the right to obtain one or more products.
If all the products available through the code are digital and have the same treatment, the code is considered a digital code. Digital codes are taxed the same way as the underlying products. (See sections 302(11)(b)(ii), 501, and 601 of ESHB 2075.)
If the code provides the purchaser digital products that do not have the same tax treatment, it is not a digital code. In this case, the entire price of the code is subject to sales or use tax if any of the products to be obtained by the code are subject to sales or use tax. If the seller can identify, by verifiable standards, the portion of the selling price that is not subject to sales tax, then tax applies only to the taxable products. This must be based on the seller's accounting records kept in the regular course of business (See section 801 of ESHB 2075).