(1) The tax levied by RCW 82.08.020 does not apply to sales of the following services subject to the tax imposed in RCW 82.04.050 to public libraries, library districts, library service centers, K-12 schools, school districts, and educational service districts:
(a) Information technology services;
(b) Custom website development;
(c) Live presentations;
(d) Investigation, security, and armored car services;
(e) Temporary staffing; and
(f) Custom software and customization of prewritten software.
(2) Sellers making tax-exempt sales under this section must obtain an exemption certificate from the purchaser in a form and manner prescribed by the department. The seller must retain a copy of the exemption certificate for the seller's files.
Notes:
Automatic expiration date and tax preference performance statement exemption—2026 c 238 ss 1101-1104: "RCW 82.32.805 and 82.32.808 do not apply to sections 1101 through 1104 of this act." [ 2026 c 238 s 1105.]
Effective date—2026 c 238 ss 1101-1104: "Sections 1101 through 1104 of this act take effect July 1, 2026." [ 2026 c 238 s 1106.]
Severability—2026 c 238 ss 1101-1104: "If any provisions of sections 1 through 911 of this act or their application to any person or circumstances is held invalid, sections 1101 through 1106 of this act or the application of their provisions to other persons or circumstances is not affected." [ 2026 c 238 s 1107.]
Findings—Intent—Automatic expiration date and tax preference performance statement exemption—Necessity of act—Intent—Implementation by department of revenue—2026 c 238: See notes following RCW 82A.04.030.