![]() ![]() Data processing services include check processing, image processing, form processing, survey processing, payroll processing, claim processing, and similar activities. Also, for a more detailed discussion on what a DAS, is see WAC 458-20-15503(203).ĭata 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. Note: Services that are primarily the result of human effort performed in response to a customer request are not considered DAS.įor the definition and a complete list of exceptions, see RCW 82.04.192(3)(b). chat rooms, multiplayer capabilities etc).Ī service that crawls the internet and gathers, categorizes and stores information A DAS will frequently include data, information or additional functionality/services (e.g. DAS includes software, but it is not merely software. What are digital automated services (DAS)?ĭAS are services that use one or more software applications and are transferred electronically. The representation of a personal or professional service primarily involving the application of human effort When these are transferred electronically, they are digital goods. ![]() It does not matter if the purchaser obtains a permanent or nonpermanent right of use.ĭigital automated services (services that have been automated) ![]() The laws also cover remote access software (“RAS”) which is also subject to sales and use tax. (See exclusions from the definitions and exemptions from retail sales and use tax below)ĭigital products subject to sales or use tax include:ĭownloaded digital goods (music and movies, etc.) Sales or use tax apply to all digital products, regardless of how they are accessed (downloaded, streamed, subscription service, networking, etc.). What digital products are subject to tax? ![]()
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