3.4.2009

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

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. View full article (PDF).