Tax Treatment of Electronically Delivered Products and Services: WAC Rule 15501 Taxation of Computer Hardware, Software, and Computer and Information Services


On December 6, 2008, the Washington Department of Revenue adopted Washington Administrative Code (WAC) 458-20-15501 ("Rule 15501"), which is intended to supplement the Department's existing WAC 458-20-155 ("Rule 155") and provide long-overdue guidance on the taxation of information and computer services. Rule 15501 is effective with respect to transactions occurring on or after January 16, 2009.

Rule 15501 provides a comprehensive discussion of the taxation of computer systems, computer hardware, computer software, and information and computer services. Highlighted below is some important guidance that the rule provides with respect to the taxation of electronically delivered products and services.

Rule 15501 will be of particular interest to companies engaged in developing and selling software, audio-visual content, and other digital goods and services, as well as businesses that are consumers of electronically delivered goods and services.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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