Interim guidance statements

An Interim guidance statement reflects the department’s current position on an issue where final guidance has not yet been published. 

Current statements are meant to provide reporting instructions to taxpayers while the department continues to review issues and adopts final interpretive guidance. Canceled statement are no longer valid and are for reference only.

Taxpayers are advised to follow the current interim guidance statements below pending final published interpretive guidance.
 

Current interim guidance statements

• Elimination of the penny
• Changes made by ESSB 5814 for Custom Software
• Changes made by ESSB 5814 for Temporary Staffing Services
• Changes made by ESSB 5814 for Advertising Services
• Changes made by ESSB 5814 to DAS exclusions and the definition of a “retail sale”
• Changes made by ESSB 5814 for custom website development services
• Changes made by ESSB 5814 for live presentations
• Changes made by ESSB 5814 for Information Technology Services
• Changes made by ESSB 5814 for investigation, security, security monitoring, and armored car services
• Contracts existing prior to October 1, 2025, and changes made by ESSB 5814
• Live presentations for schools and institutions of higher education
• Application of the printing and publishing B&O tax classification to digital subscriptions of magazines and periodicals
• Bitcoin: payments, mining, and investment income
• Capital gains excise tax and calculation of credit for taxes paid to another taxing jurisdiction
• Collective investment vehicles and investment income
• Late payment penalties and Washington's capital gains tax
• Sourcing of service charges associated with tickets to professional sporting events
• Taxability of Class II and Class III gaming equipment leased by a non-tribal lessor to a tribal casino
• Taxability of unredeemed gift cards
• Taxability of emergency line-repair services performed for public utility districts by other public utility districts and non-utility companies

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Canceled statements

Canceled statements are no longer valid and are for reference only. 

• Taxation of individual monitoring agency service
• Application of the tax deferral program for multifamily housing authorized by chapter 82.59 RCW
• Application of the insurance business exemption
• Attribution of internet advertising receipts
• Attribution of receipts from R&D services
• Attribution of receipts from apportionable staff augmentation
• Capital gains excise tax and Section 1256 contracts
• Concrete pumping service providers
• Definition of domicile for capital gains excise tax allocation purposes
• Rewards programs - deferred sales or use tax
• Rewards programs - commingling rewards program awards
• AT&T Services, Inc. v. Department of Revenue
• Nonprofit conservation organizations receiving  funds from governmental entities for habitat restoration projects
• Taxability of non-fungible tokens (NFTs)
• Tribal fishing, hunting, and gathering, Preemption of Retail Sales Tax related to