Draft Tax Advisories (ETAs & PTAs)

Brief Description

The purpose of this ETA is to provide guidance on the application of the multiple points of use sales tax exemption (MPU exemption) to sales of software maintenance agreements. The software maintenance agreements covered by this ETA involve sales of distinct and identifiable products for one nonitemized price, commonly known as a bundled transaction as defined under RCW 82.08.190.

Public Meeting

The Department will hold a virtual public meeting regarding this Draft ETA on December 4, 2024, at 11:00am PST. Please contact Cathy Holder at cathyh@dor.wa.gov for the login information to this event no later than November 27, 2024. This meeting will be recorded, and the recording will be retained as part of the official Tax Advisory File.

Draft ETA

Draft ETA 3XXX: Multiple Points of Use Exemption – Software Maintenance Agreements

Public Comment Period

The Department has extended the public comment period for this Draft ETA and requests comments and feedback related to this Draft ETA no later than December 11, 2024. After a review of the feedback, if any, the Department will consider the appropriate next steps in the process.

General Questions and/or How to Make a Public Comment

If you wish to make a public comment or have general questions about this ETA, contact Tiffany Do at TiffanyD@DOR.WA.GOV. Any written comments received will be retained as part of the official Tax Advisory File.