Digital products definitions. (Effective October 1, 2025.)
RCW 82.04.192
in effect*** CHANGE IN 2026 *** (SEE 6346-S.SL ) ***
*** CHANGE IN 2026 *** (SEE 6113-S.SL ) ***
(1) "Digital audio works" means works that result from the fixation of a series of musical, spoken, or other sounds, including ringtones. (2) "Digital audiovisual works" means a series of related images which, when shown in succession, impart an impression of motion, together with accompanying sounds, if any. (3)(a) "Digital automated service," except as provided in (b) of this subsection (3), means any service transferred electronically that uses one or more software applications. (b) "Digital automated service" does not include: (i) The loaning or transferring of money or the purchase, sale, or transfer of financial instruments. For purposes of this subsection (3)(b)(i), "financial instruments" include cash, accounts receivable and payable, loans and notes receivable and payable, debt securities, equity securities, as well as derivative contracts such as forward contracts, swap contracts, and options; (ii) Dispensing cash or other physical items from a machine; (iii) Payment processing services; (iv) Parimutuel wagering and handicapping contests as authorized by chapter 67.16 RCW; (v) Telecommunications services and ancillary services as those terms are defined in RCW 82.04.065 ; (vi) The internet and internet access as those terms are defined in RCW 82.04.297 ; (vii) The service described in RCW 82.04.050 (6)(b); (viii) Online educational programs provided by a: (A) Public or private elementary or secondary school; or (B) An institution of higher education as defined in sections 1001 or 1002 of the federal higher education act of 1965 (Title 20 U.S.C. Secs. 1001 and 1002), as existing on July 1, 2009. For purposes of this subsection (3)(b)(viii)(B), an online educational program must be encompassed within the institution's accreditation; (ix) Travel agent services, including online travel services, and automated systems used by travel agents to book reservations; (x)(A) A service that allows the person receiving the service to make online sales of products or services, digital or otherwise, using either: (I) The service provider's website; or (II) the service recipient's website, but only when the service provider's technology is used in creating or hosting the service recipient's website or is used in processing orders from customers using the service recipient's website. (B) The service described in this subsection (3)(b)(x) does not include the underlying sale of the products or services, digital or otherwise, by the person receiving the service; (xi) Telehealth as defined in RCW 18.134.010 or telemedicine as defined in RCW 48.43.735 ; (xii) The mere storage of digital products, digital codes, computer software, or master copies of software. This exclusion from the definition of digital automated services includes providing space on a server for web hosting or the backing up of data or other information; and (xiii) Digital goods. (4) "Digital books" means works that are generally recognized in the ordinary and usual sense as books. (5) "Digital code" means a code that provides a purchaser with the right to obtain one or more digital products, if all of the digital products to be obtained through the use of the code have the same sales and use tax treatment. "Digital code" does not include a code that represents a stored monetary value that is deducted from a total as it is used by the purchaser. "Digital code" also does not include a code that represents a redeemable card, gift card, or gift certificate that entitles the holder to select digital products of an indicated cash value. A digital code may be obtained by any means, including email or by tangible means regardless of its designation as song code, video code, book code, or some other term. (6)(a) "Digital goods," except as provided in (b) of this subsection (6), means sounds, images, data, facts, or information, or any combination thereof, transferred electronically, including, but not limited to, specified digital products and other products transferred electronically not included within the definition of specified digital products. (b) The term "digital goods" does not include: (i) Telecommunications services and ancillary services as those terms are defined in RCW 82.04.065 ; (ii) Computer software as defined in RCW 82.04.215 ; (iii) The internet and internet access as those terms are defined in RCW 82.04.297 ; (iv)(A) Except as provided in (b)(iv)(B) of this subsection (6), the representation of a personal or professional service in electronic form, such as an electronic copy of an engineering report prepared by an engineer, where the service primarily involves the application of human effort by the service provider, and the human effort originated after the customer requested the service. (B) The exclusion in (b)(iv)(A) of this subsection (6) does not apply to photographers in respect to amounts received for the taking of photographs that are transferred electronically to the customer, but only if the customer is an end user, as defined in RCW 82.04.190 (11), of the photographs. Such amounts are considered to be for the sale of digital goods; and (v) Services and activities excluded from the definition of digital automated services in subsection (3)(b)(i) through (xii) of this section and not otherwise described in (b)(i) through (iv) of this subsection (6). (7) "Digital products" means digital goods and digital automated services. (8) "Electronically transferred" or "transferred electronically" means obtained by the purchaser by means other than tangible storage media. It is not necessary that a copy of the product be physically transferred to the purchaser. So long as the purchaser may access the product, it will be considered to have been electronically transferred to the purchaser. (9) "Specified digital products" means electronically transferred digital audiovisual works, digital audio works, and digital books. (10) "Subscription radio services" means the sale of audio programming by a radio broadcaster as defined in RCW 82.08.0208 , except as otherwise provided in this subsection. "Subscription radio services" does not include audio programming that is sold on a pay-per-program basis or that allows the buyer to access a library of programs at any time for a specific charge for that service. (11) "Subscription television services" means the sale of video programming by a television broadcaster as defined in RCW 82.08.0208 , except as otherwise provided in this subsection. "Subscription television services" does not include video programming that is sold on a pay-per-program basis or that allows the buyer to access a library of programs at any time for a specific charge for that service, but only if the seller is not subject to a franchise fee in this state under the authority of Title 47 U.S.C. Sec. 542(a) on the gross revenue derived from the sale.
(1) "Digital audio works" means works that result from the fixation of a series of musical, spoken, or other sounds, including ringtones.
(2) "Digital audiovisual works" means a series of related images which, when shown in succession, impart an impression of motion, together with accompanying sounds, if any.
(3)(a) "Digital automated service," except as provided in (b) of this subsection (3), means any service transferred electronically that uses one or more software applications.
(b) "Digital automated service" does not include:
(i) The loaning or transferring of money or the purchase, sale, or transfer of financial instruments. For purposes of this subsection (3)(b)(i), "financial instruments" include cash, accounts receivable and payable, loans and notes receivable and payable, debt securities, equity securities, as well as derivative contracts such as forward contracts, swap contracts, and options;
(ii) Dispensing cash or other physical items from a machine;
(iii) Payment processing services;
(iv) Parimutuel wagering and handicapping contests as authorized by chapter 67.16 RCW;
(v) Telecommunications services and ancillary services as those terms are defined in RCW 82.04.065 ;
(vi) The internet and internet access as those terms are defined in RCW 82.04.297 ;
(vii) The service described in RCW 82.04.050 (6)(b);
(viii) Online educational programs provided by a:
(A) Public or private elementary or secondary school; or
(B) An institution of higher education as defined in sections 1001 or 1002 of the federal higher education act of 1965 (Title 20 U.S.C. Secs. 1001 and 1002), as existing on July 1, 2009. For purposes of this subsection (3)(b)(viii)(B), an online educational program must be encompassed within the institution's accreditation;
(ix) Travel agent services, including online travel services, and automated systems used by travel agents to book reservations;
(x)(A) A service that allows the person receiving the service to make online sales of products or services, digital or otherwise, using either: (I) The service provider's website; or (II) the service recipient's website, but only when the service provider's technology is used in creating or hosting the service recipient's website or is used in processing orders from customers using the service recipient's website.
(B) The service described in this subsection (3)(b)(x) does not include the underlying sale of the products or services, digital or otherwise, by the person receiving the service;
(xi) Telehealth as defined in RCW 18.134.010 or telemedicine as defined in RCW 48.43.735 ;
(xii) The mere storage of digital products, digital codes, computer software, or master copies of software. This exclusion from the definition of digital automated services includes providing space on a server for web hosting or the backing up of data or other information; and
(xiii) Digital goods.
(4) "Digital books" means works that are generally recognized in the ordinary and usual sense as books.
(5) "Digital code" means a code that provides a purchaser with the right to obtain one or more digital products, if all of the digital products to be obtained through the use of the code have the same sales and use tax treatment. "Digital code" does not include a code that represents a stored monetary value that is deducted from a total as it is used by the purchaser. "Digital code" also does not include a code that represents a redeemable card, gift card, or gift certificate that entitles the holder to select digital products of an indicated cash value. A digital code may be obtained by any means, including email or by tangible means regardless of its designation as song code, video code, book code, or some other term.
(6)(a) "Digital goods," except as provided in (b) of this subsection (6), means sounds, images, data, facts, or information, or any combination thereof, transferred electronically, including, but not limited to, specified digital products and other products transferred electronically not included within the definition of specified digital products.
(b) The term "digital goods" does not include:
(i) Telecommunications services and ancillary services as those terms are defined in RCW 82.04.065 ;
(ii) Computer software as defined in RCW 82.04.215 ;
(iii) The internet and internet access as those terms are defined in RCW 82.04.297 ;
(iv)(A) Except as provided in (b)(iv)(B) of this subsection (6), the representation of a personal or professional service in electronic form, such as an electronic copy of an engineering report prepared by an engineer, where the service primarily involves the application of human effort by the service provider, and the human effort originated after the customer requested the service.
(B) The exclusion in (b)(iv)(A) of this subsection (6) does not apply to photographers in respect to amounts received for the taking of photographs that are transferred electronically to the customer, but only if the customer is an end user, as defined in RCW 82.04.190 (11), of the photographs. Such amounts are considered to be for the sale of digital goods; and
(v) Services and activities excluded from the definition of digital automated services in subsection (3)(b)(i) through (xii) of this section and not otherwise described in (b)(i) through (iv) of this subsection (6).
(7) "Digital products" means digital goods and digital automated services.
(8) "Electronically transferred" or "transferred electronically" means obtained by the purchaser by means other than tangible storage media. It is not necessary that a copy of the product be physically transferred to the purchaser. So long as the purchaser may access the product, it will be considered to have been electronically transferred to the purchaser.
(9) "Specified digital products" means electronically transferred digital audiovisual works, digital audio works, and digital books.
(10) "Subscription radio services" means the sale of audio programming by a radio broadcaster as defined in RCW 82.08.0208 , except as otherwise provided in this subsection. "Subscription radio services" does not include audio programming that is sold on a pay-per-program basis or that allows the buyer to access a library of programs at any time for a specific charge for that service.
(11) "Subscription television services" means the sale of video programming by a television broadcaster as defined in RCW 82.08.0208 , except as otherwise provided in this subsection. "Subscription television services" does not include video programming that is sold on a pay-per-program basis or that allows the buyer to access a library of programs at any time for a specific charge for that service, but only if the seller is not subject to a franchise fee in this state under the authority of Title 47 U.S.C. Sec. 542(a) on the gross revenue derived from the sale.
Source: WA Statutes (Official Site)URL: https://app.leg.wa.gov/RCW/default.aspx?cite=82.04&full=trueFetched: 6/29/2026