ESSB 5814 interim guidance and upcoming rule-making

Taxpayers can rely on the interim guidance statements until we issue final guidance, cancel these interim guidance statements, or new legislation is enacted. 

• Advertising Services
• Custom Software
• Custom Website Development
• DAS Exclusions
• Existing Contracts
• Information Technology Services
• Live Presentations
• Live Presentations for Schools and Higher Education
• Security Services
• Temporary Staffing

Upcoming rule-making

We will begin the formal rulemaking process after the 2026 legislative session has concluded. During this process, our interim guidance, as well as any legislative changes passed during the 2026 session, will be incorporated into permanent guidance.

We’ve identified the following rules and interpretive statements affected by ESSB 5814: 

• WAC 458-20-15502 – Taxation of computer software.  
• WAC 458-20-15503 – Digital products.  
• WAC 458-20-180 – Motor carriers.  
• WAC 458-20-19402 – Single factor receipts apportionment -Generally. 
• WAC 458-20-218 – Advertising agencies. 
• WAC 458-20-224 – Service and other business activities. 
• WAC 458-20-274 – Staffing services. 
• ETA 3100.2009 – Staffing Companies. 
• ETA 3242.2025 – Multiple Points of Use Exemption – Software Maintenance Agreements. 
• ETA 3189.2018 – Taxability of Alarm Monitoring Services.

We’re still reviewing other rules and guidance documents to see what else may need updates. Parts of existing rules or statements not affected by ESSB 5814 or the IGSs remain in effect. 

Check the department’s rulemaking agenda page for updates.  

If you are unsure of how the department’s rules or interim guidance impact the taxability of your business activities, you may request a letter ruling by submitting your request to Rulings@dor.wa.gov.