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Q:  What is the value of the digital product for use tax purposes?

A:  The value is the purchase price of the digital product.  If the digital product is acquired by means other than a purchase, the value of the digital product is determined by the retail selling price of a similar digital product.  (See section 304 of ESHB 2075).
More information
More information about digital products
Engrossed Substitute House Bill (ESHB) 2075
Substitute House Bill (SSB) 2620
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