Washington’s new sales tax on advertising services (ESSB 5814) takes effect October 1, 2025. The law applies both through a tax on digital automated services and on the retail sale of advertising services—covering most internet-delivered advertising but largely exempting traditional media like billboards, radio, and print. As a result, online platforms and advertisers bear most of the burden. The Washington Department of Revenue has released interim guidance covering sourcing rules, multiple points of use (MPU) exemptions, and other key compliance requirements.

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