Washington Adopts Final Computer and Digital Goods Rules

On Wednesday, February 27, 2013 the Washington Department of Revenue (DOR) adopted final regulations on the taxation of computer systems and hardware (WAC 458-20-15501), computer software (WAC 458-20-15502), and digital products (WAC 458-20-15503). In addition, the DOR repealed the very outdated previous rule on information and computer services (WAC 458-20-155). The regulations are substantially consistent […]

Sellers of Bundled Services Beware

A recent Washington excise tax determination points out the need for sellers to be careful when bundling retail sales taxable and service taxable activities into a single package or bundle. In Det. No. 13-0059, 32 WTD 232 (2013) the Department of Revenue held that wedding packages were subject to retail sales tax despite the inclusion […]