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Q:  When is a digital product, digital code, or RAS used in the state of Washington for purposes of use tax?

A: 

A digital good or digital code is used within this state when the consumer first accesses, downloads, possesses, stores, opens, manipulates, or otherwise uses it within this state.  A DAS is used within this state when the consumer first uses, enjoys, or otherwise receives the benefit of the service in this state.  RAS is used in this state when the consumer first accesses the prewritten software in this state.  (See section 304(6)(d) of ESHB 2075.)

Sourcing the sale of DAS and RAS is based on where the customer is located, not where the service is being performed.  (See sections 304(6)(e) and (f) 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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