Washington DOR Issues Guidance on Sales Tax Exemption for Software Maintenance Transactions

The Washington Department of Revenue (DOR) issued an excise tax advisory (ETA) providing guidance on applying the multiple points of use (MPU) sales tax exemption to sales of software maintenance agreements. To qualify for the MPU exemption, the MPU-eligible products must be concurrently available for use inside and outside Washington, the non-taxable products must relate to the MPU-eligible products, and the agreement cannot contain any non-MPU-eligible taxable products. [Wash. Dep’t of Revenue, ETA 3242.2025, 03/27/25]

This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax staff.