Washington DOR Imposes B&O and Sales Tax on Custom Website Development

The Washington Department of Revenue (DOR) issued a publication announcing that, effective Oct. 1, custom website development services will be subject to the state’s retailing business and occupation (B&O) tax and retail sales tax, as mandated by Engrossed Substitute Senate Bill 5814. The publication provides guidance on the tax treatment of these services, including sourcing rules, resale provisions, applicability of exemptions, and instructions for taxpayers. [Wash. Dept of Revenue, Interim Guidance Statement on Custom Website Development, 09/12/25]

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