The Washington Department of Revenue (DOR) published interim guidelines regarding the taxability of custom web development services. Effective Oct. 1, custom website development services will be considered as retail sales subject to retail sales tax and business and occupation tax. The guidelines also: 1) specify the types of services that are classified as custom web development services; 2) explain how to determine the place of sale of custom web development services; and 3) clarify when the multiple points of use exemption may apply to custom web development services. [Wash. Dep’t of Revenue, Interim Guidance, 09/12/25]
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