WA People
BILL · 2015–16 SESSION · LATEST VERSION SHB 1678

HB 1678: Electronic commerce taxation

Improving tax fairness for businesses engaged in electronic commerce by eliminating inconsistent tax treatment of digital business inputs, ensuring that prewritten computer software developers remain eligible for the manufacturing machinery and equipment sales and use tax exemption, and providing greater clarity for out-of-state sellers concerning their tax obligations.

Summary

  • Expands the sales and use tax exemption for digital goods to include digital automated services.
  • Expands the sales and use tax exemption for manufacturing machinery and equipment to include prewritten software that is delivered electronically.
  • Establishes a nexus standard for out-of-state sellers that derive income from making retail sales into the state through agreements with Washington residents.

From the House Bill Report (HB 1678), written by the Legislature's nonpartisan staff. Read the full report ↗

Did not pass Did not pass · died in committee
  1. IntroducedJan 26, 2015
  2. Out of committeeFeb 26, 2015
  3. Passed Housestopped here
  4. Passed Senate
  5. Governor
  6. Law
Prime sponsor
Senator (D-36)
Introduced
January 26, 2015 in the House
Last action
March 10, 2016
Requested by
State agency
Companion bill
SB 5541
Budget
Has a fiscal note
Versions
HB 1678, SHB 1678

AN ACT Relating to improving tax fairness for businesses engaged in electronic commerce by eliminating inconsistent tax treatment of digital business inputs, ensuring that prewritten computer software developers remain eligible for the manufacturing machinery and equipment sales and use tax exemption, and providing greater clarity for out-of-state sellers concerning their tax obligations;

Sponsors

Prime sponsor: Senator (D-36)

1 co-sponsor (0 Democrats, 1 Republican)

Terry Nealey R-16

Votes

No recorded floor votes. This measure never reached a floor vote.

History

  1. By resolution, reintroduced and retained in present status. (SHB 1678)
  2. By resolution, reintroduced and retained in present status.
  3. By resolution, reintroduced and retained in present status. (SHB 1678)
  4. Referred to Finance. (SHB 1678)
  5. Rules Committee relieved of further consideration. (SHB 1678)
  6. Rules Committee relieved of further consideration.
  7. Referred to Finance.
  8. By resolution, reintroduced and retained in present status.
  9. By resolution, reintroduced and retained in present status. (SHB 1678)
  10. By resolution, reintroduced and retained in present status.
  11. By resolution, reintroduced and retained in present status. (SHB 1678)
  12. By resolution, reintroduced and retained in present status.
  13. By resolution, reintroduced and retained in present status. (SHB 1678)
  14. By resolution, reintroduced and retained in present status.
  15. Referred to Rules 2 Review. (SHB 1678)
  16. Referred to Rules 2 Review.
  17. Minority; without recommendation. (SHB 1678)
  18. FIN - Majority; 1st substitute bill be substituted, do pass. (SHB 1678)
  19. Minority; do not pass. (SHB 1678)
  20. Minority; do not pass.
  21. FIN - Majority; 1st substitute bill be substituted, do pass.
  22. Minority; without recommendation.
  23. First reading, referred to Finance (Not Officially read and referred until adoption of Introduction report).

HB 1678 in other sessions

Bill numbers restart every two years, so the same number is a different bill in each session.

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