Website Services Training Assessments Planning and technology assessment Customization or configuration of prewritten computer software
Assisting with network operations and support Network system support services
Technical writing
https://dor.wa.gov/get-form-or-publication/publications-subject/taxability-information-technology-products-and-services
https://dor.wa.gov/open-business/apply-business-license/variable-business-license-fees
Taxability of products and services when separately stated
Generally subject to retail sales or use tax
- Computer hardware: laptops, desktops, tablets, handheld devices, mobile devices
- Computer systems: computers and associated prewritten software
- Computer networks: two or more computer systems with common storage
- Installation of cable and wiring for computer networks
- Prewritten computer software and applications
- Prewritten computer software upgrades, updates, patches or keys
- Routine installation of prewritten software
- Repair or maintenance of computer hardware, systems or networks
- Prewritten software maintenance agreement that includes software updates and upgrades
- Digital goods: downloaded, streamed or accessed
- Remote access software
- Digital automated services
Generally not subject to retail sales or use tax
Implementation related services
- Customization or configuration of prewritten computer software
- Non-routine installation of prewritten computer software
- Data preparation and data conversion
- Project management; developing project definition and scope requirements
- Planning and technology assessment
- System design, development, implementation, integration and migration
- Performance assessment: testing system and components
- Quality assurance services
- Disaster recovery planning
- System architecture: analysis and design of complex business and technology requirements
- Programming (code writing)
Other services
- Business process re-engineering
- Technical writing
- Assisting with network operations and support
- Technology
support: troubleshooting, basic analysis, hardware and software
technical support (not repairs) and production services support
- Help desk services
- Custom software and services rendered to custom software
- Website services: design, maintenance, hosting
- In-person training related to hardware or software ***
- Network system support services
- Custom software maintenance agreement
- Data entry services
- Data processing services, such as processing checks, images, or forms