The Washington Department of Revenue has developed a decision tree that illustrates the analysis necessary to determine how an electronically transferred product is taxed.
The Washington Department of Revenue has developed a decision tree that illustrates the analysis necessary to determine how an electronically transferred product is taxed. Excise Tax Advisory 9003.2010 (Nov. 30, 2010) summarizes the process by which taxpayers can determine whether a given item is taxable as a digital product (a digital good or a digitally automated service) or remote access software. The decision tree section is intended to “highlight key considerations in the analysis process.”
The decision tree is a five-step process:
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