Washington DOR Issues Guidance on Advertising Services Taxation

Oct. 7, 2025, 1:41 PM UTC

The Washington Department of Revenue (DOR) has issued an interim guidance statement regarding the taxation of advertising services, which became subject to the retailing business and occupation (B&O) tax and retail sales tax, effective Oct. 1, under Engrossed Substitute Senate Bill 5814. The guidance provides details on how to determine where advertising services are received for sourcing purposes, exclusions from the definition of advertising services, the multiple points of use exemption for certain digital services, use of reseller permits and direct pay permits, and tax obligations for nonprofits and government entities purchasing advertising services. [Wash. Dept of Revenue, Interim Guidance ...

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