Sales or use tax apply to all digital products, regardless of how they are accessed (downloaded, streamed, subscription service, networking, etc.). (See exclusions from the definitions and exemptions from retail sales and use tax below)Digital products subject to sales or use tax include:
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Data processing services are primarily automated services provided to a business or other organization where the primary object of the service is the systematic performance of operations by the service provider, on data supplied in whole or in part by the customer, to extract the required information in an appropriate form or to convert the data to usable information. Data processing services include check processing, image processing, form processing, survey processing, payroll processing, claim processing, and similar activities. Charges for data processing services are subject to service and other activities B&O tax as a professional service (sales tax does not apply).
"Web site development service" means the design and development of a web site provided by a web site developer to a customer. Charges for web site development services are subject to service and other activities B&O tax as a professional service (sales tax does not apply).
"The mere storage of digital products, digital codes, computer software or master copies of software is excluded from the definition of DAS. This exclusion includes the provision of space on a server for web hosting or backing up data or other information. Charges for digital storage, hosting and back-up services are subject to B&O tax under the service and other activities classification (sales tax does not apply).
"Advertising services" means all services directly related to the creation, preparation, production, or the dissemination of advertisements. Advertising services include layout, art direction, graphic design, mechanical preparation, production supervision, placement, and rendering advice to a client concerning the best methods of advertising that client's products or services. Advertising services also include search engine optimization, web campaign planning, the acquisition of advertising space in the internet media, and the monitoring and evaluation of web site traffic for purposes of determining the effectiveness of an advertising campaign. Charges for online advertising services are subject to B&O tax under the service and other activities classification (sales tax does not apply).
Online marketplace related activities, which are services that allow the person receiving the services to make online sales of products or services, digital or otherwise, using either:
A digital good or digital code is used within this state when the consumer first accesses, downloads, possesses, stores, opens, manipulates, or otherwise uses it within this state. A DAS is used within this state when the consumer first uses, enjoys, or otherwise receives the benefit of the service in this state. RAS is used in this state when the consumer first accesses the prewritten software in this state.
Taxpayers with nexus in Washington who sell digital products, digital codes, or remote access software sourced to Washington are subject to the B&O tax under the Retailing classification on the gross proceeds of retail sales and the B&O tax under the Wholesaling classification on the grossproceeds for wholesaling receipts. If digital products are licensed to someone who is not an end user, then those gross receipts are likely subject to the Royalties B&O tax.
Purchases of digital products for resale or to be used as components of a new product for sale are not subject to sales and use tax, but are subject to wholesaling B&O tax on the seller. The purchaser must provide a reseller permit or an exemption certificate.
There is a use tax exemption for the recipient of digital products obtained free of charge. There is also a sales and use tax exemption for the person purchasing digital products, digital codes, or remote access software to give it away for free. The purchaser must provide an exemption certificate to the seller. The seller is also still subject to the Retailing B&O tax.
If a business purchases a digital good (only digital goods, NOT digital automated services or remote access software) for business purposes, then the purchase is exempt from sales tax. Digital codes can be purchased exempt from sales tax as well, as long as only digital goods are obtained through the use of the code and the digital goods will be used solely for business purposes. The seller is still subject to Retailing B&O tax on these sales. Also, see our Special Notice on the sales tax exemption for Purchases of Standard Financial Information by Qualifying International Investment Management Companies.
Businesses purchasing digital products that may be used concurrently within and outside Washington are entitled to the multiple points of use (MPU) sales tax exemption. The buyer must provide the exemption certificate and pay use tax as explained below. The MPU exemption does not apply to purchases for personal use. The seller is still subject to Retailing B&O tax on sales.
Television and radio broadcasts of regular programming are not subject to sales or use tax and are subject to the Service & Other Activities B&O tax. However, if a broadcaster sells programming on a pay-per-program basis that allows the buyer to access a library of programs at any time for a specific charge, then sales tax and Retailing B&O tax applies.
Offer valid January 19, 2023 at 12:00 AM EST through March 31, 2023 at 11:59 PM EST. Offer valid only on consumer camera and lens products available for sale through the Canon online store only. Offer not valid on bulk orders. Orders will be shipped to a street address in the 50 United States or the District of Columbia only. Free standard shipping and handling offer is a $5.99 to $15.99 Canon online store value. Offer subject to the Canon Terms of Sale. Dealers, distributors and other resellers are not eligible for this offer. Offer void where prohibited, taxed, or restricted.
Canon CanadaYou may obtain technical support* for your Product as follows:Telephone assistance from a Canon Canada Customer Care representative free of charge during regular business hours at 1-800-OK-CANON (1-800-652-2666)When you call, have your Product serial number and your date of purchase available to expedite service. A Canon Customer Care representative will attempt to diagnose the nature of the problem and correct it over the telephone. If the problem cannot be corrected over the telephone, you will be asked to follow the applicable procedures for MAIL-IN SERVICE. Note that a dated proof of purchase is required at the time of service. This requirement will be satisfied by providing a copy of your dated bill of sale.
Tenn. Code Ann. 67-4-2109(j)(2). Companies approved as a qualified production can apply for a Tax Credit generated through resident and non resident payroll expenses as well as applying for a point of purchase sales tax exemption certificate on non payroll. The state validates that the costs were necessary for production.
The Department of Economic and Community Development (ECD) and Department of Revenue (DOR) determine which Qualified Productions benefit the state, before they can apply for credit. Applicants can also apply for a point of purchase sales and use tax exemption for all of the taxable goods and services involved in the production. Third party individuals who bought or used goods or services from the production can apply separately for the sales and use tax exemption.
Limited-time offer. Available to active T-Mobile and Sprint postpaid voice wireless and Home Internet customers (excluding corporate/government accounts) who are residents of the 50 United States and at least eighteen (18) years of age. Receive 12-months of Paramount+ Essential Monthly plan (valued at $59.88) when you register to receive a code and then redeem the code within 30 days. Offer requires Paramount+ subscriber account registration and provision of a valid payment method for continued service after the promotional period ends. IF YOU DO NOT CANCEL YOUR PARAMOUNT+ SUBSCRIPTION BEFORE THE 12-MONTH PROMOTIONAL PERIOD ENDS, YOU AUTHORIZE VIACOMCBS TO CHARGE YOUR CREDIT CARD $4.99 EACH MONTH ON A RECURRING BASIS UNTIL YOU CANCEL YOUR PARAMOUNT+ SUBSCRIPTION. TO CANCEL YOUR SUBSCRIPTION AND AVOID BEING CHARGED, YOU MUST CANCEL BEFORE THE END OF THE 12-MONTH PROMOTIONAL PERIOD. Call (888) 274-5343 or go through your subscriber account to cancel your Paramount+ subscription. If subscription is cancelled, cancellation will be effective at the end of then-current subscription period. No refunds. Max 1 code/account. ViacomCBS and T-Mobile reserve the right to determine your eligibility for the promotional period as well as to amend, modify, or waive the terms and conditions from time to time. Use of the Paramount+ service and creation of a subscriber account are governed by the VCBSI Terms of Use available at www.viacomcbs.legal/us/en/cbsi/terms-of-use and Privacy Policy at www.viacomcbsprivacy.com/en/policy. This offer may be changed or cancelled at any time. Void where prohibited. Nontransferable, not for resale, and not redeemable for cash. Other restrictions and taxes may apply. Cannot be combined with any other Paramount+ code or coupon offers.
T-Mobile 5G Home Internet customers see typical download speeds between 33-182 Mbps, which is great speed for streaming video, surfing the web, working from home and most types of online gaming. Speeds can vary depending on location, signal strength and availability, time of day, and other factors. Our speed projections are based on our analysis of internal and third-party data. See T-Mobile.com/OpenInternet for more information.
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