Tell DOR Accounting Services Should Not Be Subject to Digital Automated Service Sales Tax
July 10, 2025
by Mike Nelson
The Washington State Department of Revenue, as it is preparing to implement recent changes to Washington State Tax Law as passed in Engrossed Substitute Senate Bill (ESSB) 5814 by the legislature, is gathering feedback via an online survey to improve their guidance on the bill.
They are looking for any issues that might benefit from the issuance of DOR guidance, thoughts or suggested interpretations on those issues, as well as feedback on the issues that DOR has already identified.
One of the issues that the WSCPA has previously shared with DOR is the change to Digitally Automated Services (DAS), and the removal of the exemption for primarily human effort. The concern is that if a CPA uses technology with functionality to do more than merely transmit documents to a client the service could be subject to sales tax as a DAS. We have been requesting guidance from the DOR on this issue as it would severely change the accounting profession’s practices in Washington if services were deemed to be subject to sales tax.
Please take a few minutes to complete the survey and tell DOR that CPAs should not be subject to DAS sales tax. The survey should take 5-20 minutes to complete, is anonymous, and will be open through August 1, 2025.
Mike Nelson is WSCPA Manager of Government Affairs. You can contact Mike via email.