ESSB 5814: WA DOR Interim Tax Guidance (2025 Update)

Introduction to the DOR’s Interim Guidance Statement

The Washington State Department of Revenue (DOR) maintains a collection of Interim Guidance Statements on its website. These statements represent the department’s current interpretations of tax‐law issues for which final guidance has not yet been issued. They are intended to give taxpayers instruction on compliance and reporting in light of recent legislative changes, until formal rules or interpretive guidance are adopted.
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As part of the changes brought by ESSB 5814, the DOR has published several interim guidance statements addressing specific areas affected by the bill. These include, but are not limited to:

• Changes to “DAS exclusions” and the definition of a “retail sale” under the law. 
• Rules for custom website development services in relation to ESSB 5814. 
• Guidance on “live presentations.” 
• Information Technology (IT) services under the amendments. 
• Investigation, security, security monitoring, and armored car services. 
• How existing contracts (prior to October 1, 2025) are handled under the new law. 

All documents are hosted on the WA DOR’s official page: Interim Guidance Statements – WA Dept. of Revenue
These guides are just the beginning of the rule making process. There is much more to come before these rules and other rules surrounding ESSB 5814 are finalized.