home home About us home Statistics & reports home Digital Goods Study of the Taxation of Electronically Delivered Products

SHB 1128 (chapter 522, Laws of 2007, P.V.) directs the Department of Revenue, with the assistance of a committee to study the taxation of electronically delivered products. 

Information about the Digital Products Bill (ESHB 2075) New

Expand Committee Responsibilities  
 

The legislation directs the committee to review:

  • The provision of explicit statutory definitions for electronically delivered products;
  • The current excise tax treatment of electronically delivered products in the state of Washington and other 38 states as well as the tax treatment of these products under the streamlined sales and use tax agreement;
  • The administration, costs, and potential recipients of the tax exemptions provided in chapter ESHB 1981; and
  • Alternatives to the excise taxation of electronically delivered products.

In addition, the committee must present two reports to the Senate Ways and Means and House Finance Committees.  The first, a preliminary report, was presented to the Legislature on November 30, 2007.  The second and final report is due by September 1, 2008.


expand Committee Members
The legislation directs the appointment of committee members representing the Legislature, government, academia, and business community.
Legislative Representation Representative Ross Hunter (Chair)
Senator Joe Zarelli (Vice Chair)
Senator Derek Kilmer
Representative Ed Orcutt

State and Local Government Representation Jim Justin (Association of Washington Cities)
Julie Murray (Washington Association of Counties)
Victor Moore (Office of Financial Management)
Cindi Holmstrom (Director, Department of Revenue) 

Academic Representation

Gregory Silverman(Seattle University, School of Law)
Ben Kim(Albers School of Business and Economics, Seattle University)


Business Representation Rich Prem (Amazon.com)
Bruce Reid (Microsoft Corporation)
Ron Bueing (Association of Washington Business)
Chuck Robinson (Village Books, Bellingham, WA)
Paula Borhauer (Starbucks)
Steve Collier (Safeco)

expand Committee Reports
Study of the Taxation of Electronically Delivered Products

Final report

Cover Letter


The Study Committee has worked diligently to understand the issues surrounding the taxation of electronically delivered products. The scope and difficulty of the task precluded the Committee from meeting the September 1st deadline for production of a final report. A letter, intended to serve an interim substitute for the final report, has been sent to the chairs of the House Finance and Senate Ways & Means Committees. The letter summarizes the Study Committee's activities to date, explains why the final report could not be produced at this time, and provides the Study Committee's future plans.

Preliminary Committee Report

SHB 1128 requires the committee to report its preliminary findings and recommendations to the House Finance Committee and the Senate Ways and Means Committee by November 30, 2007.

This preliminary report encompasses:

  • Legislative Background and Terminology;
  • Problem Statement;
  • Vision and Goals Statement;
  • Department of Revenue Interpretation of Current Law;
  • Association of Washington Business Interpretation of Current Law;
  • Tax Treatment by Other Jurisdictions of Electronically Delivered Products; and
  • Future Objectives and Work Plan.

Study of the Taxation of Electronically Delivered Products During its November 30, 2007 work session, the House Finance Committee listened to a report on the progress of the Electronically Delivered Products/Digital Products Study.  Listen to or view the audio or video recording of the report on TVW. The recording begins at the 52 minute mark and lasts approximately 30 minutes.

2008 Meeting Schedule

 

Date, Time

 

Location

  Tuesday, November 25, 2008
3:00 p.m. to 4:00 p.m.
 

Special Telephonic Meeting
Department of Revenue
5th Floor Executive Conference Room
Capital Plaza Building
1025 Union Ave S.E.
Olympia, WA

Telephone Number: (360) 407-3780
Enter Pin Number: 425478#


  Thursday, November 20, 2008 through
Monday, November 24, 2008
  Star icon Special Electronic Meeting

 

Tuesday, November 18, 2008
10:00 a.m. – 3:00 p.m

 

John O’Brien Building - Hearing Room D
Capital Campus, Olympia, WA


  Thursday, October 30, 2008
10:00 a.m. – 3:00 p.m
 

John O’Brien Building - Hearing Room D
Capital Campus, Olympia, WA


  Thursday, September 25, 2008
10:00 a.m. – 3:00 p.m
 

John O’Brien Building - Hearing Room D
Capital Campus, Olympia, WA


 

Thursday, August 28, 2008
10:00 a.m. – 3:00 p.m.

  Meeting Cancelled

 

Meeting rescheduled:
Thursday, July 31, 2008 Tuesday, Aug 12, 2008
10:00 a.m. – 3:00 p.m.

 

John O’Brien Building - Hearing Room D
Capital Campus, Olympia, WA


 

Thursday, June 19, 2008

 

Meeting Cancelled


 

Thursday, May 29, 2008
10:00 a.m. – 3:00 p.m.

 

John O’Brien Building - Hearing Room D
Capital Campus, Olympia, WA


 

Thursday, April 24, 2008
10:00 a.m. – 3:00 p.m.

 

John O’Brien Building - Hearing Room D
Capital Campus, Olympia, WA

Meeting notices filed for inclusion in the Washington State Register

expand Documents

November 25, 2008

Agenda   Minutes

Handouts

Committee E-Mails

 

Written Public Comment


November 20-24, 2008

See the special meeting page.

November 18, 2008

Agenda   Minutes

Handouts


October 30, 2008

Agenda   Minutes

Handouts


September 25, 2008

Agenda   Minutes

Handouts

 

Written Public Comment


August 12, 2008

Agenda   Minutes

Handouts


May 29, 2008

Agenda   Minutes

Handouts

Committee Member Presentations:


April 24, 2008

Agenda

E-Mail comment.

  Minutes

Handouts

Written Public Comment

November 15, 2007

Agenda   Minutes

Handouts

 


October 22, 2007

Agenda   Minutes
(Amended and reapproved 4/24/08.)

Handouts


October 2, 2007

Agenda   Minutes

Handouts

expand Hearings: Audio Recordings
Listen now
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Stand-alone player:
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.MP3 Download      
Date Title Length Size  
10/30/2008 Digital Goods HHR 3:34:32 98.2 MB Download
9/25/2008 Digital Goods 2:41:30 73.9 MB Download
8/12/2008 Digital Goods 2:58:43 81.8 MB Download
5/29/2008 Digital Goods HHR-D 4:06:55 115.7 MB Download
4/24/2008 Digital Goods Study 3:45:02 105.4 MB Download
11/15/2007 Digital Goods HHRA 2:41:10 75.5 MB Download
10/22/2007 Digital Goods Study 2:46:17 77.9 MB Download
10/02/2007 Digital Goods Mtg. Part 1 0:47:50 33.6 MB Download
10/02/2007 Digital Goods Mtg. Part 2 0:47:58 33.7 MB Download


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Questions

Please direct questions about the study to one of the following persons:

Gil Brewer
360.570.6135
     Drew Shirk
360.570.3225
     Becky Hufana
360.586.3132