Washington compliance for multi-brand digital content creators

Research summary and findings for: "Washington compliance for multi-brand digital content creators" (research completed)Steps taken1) Performed broad web searches focused on Washington-specific compliance for digital creators: business registration, DBAs/trade names, LLC formation, state taxes (B&O and sales tax), recent 2025 legislative changes expanding sales tax to IT/digital services, worker classification, privacy/data/breach rules, and advertising/disclosure rules.

Scraped and compressed official Washington sources (Department of Revenue, Secretary of State), legislative bill pages and interim guidance, and reputable tax and accounting firm summaries to verify scope and practical implications. Also checked the Washington Attorney General consumer protection resources and federal FTC influencer guidance.

Extracted verbatim guidance and official citations to support actionable recommendations for creators running multiple brands from one entity or multiple entities.Key findings and actionable summary (what a multi-brand digital content creator in Washington must know and do)A. Registering and operating multiple brands (DBAs / trade names)- Washington requires registration of any trade name (“doing business as”) used instead of the legal name (RCW 19.80.010). A single business may register an unlimited number of trade names. Each trade name is added via the Washington Business License Application (My DOR) and costs $5 per trade name; trade names remain registered indefinitely until canceled. (See DOR trade name guidance.)- Practical steps

pick whether to operate as a sole proprietor, single LLC, or multiple LLCs. If you form an LLC with multiple brands, you can register multiple trade names under the LLC’s UBI and operate brands under the single entity. Register each trade name via the Business Licensing Wizard / My DOR; get your UBI and link city/county endorsements as required.B. Business formation & licensing- If you form an LLC (or other domestic entity), you must file formation documents with the Washington Secretary of State before submitting the Business License Application to DOR. After business-license approval you receive a Unified Business Identifier (UBI) used for tax filings and endorsements. Use the Business Licensing Wizard or My DOR to apply and manage licenses.- Keep corporate/LLC compliance current through the Secretary of State (annual reports, registered agent, maintenance) and use the DOR account for tax registrations.C. Taxes creators must consider: B&O, sales tax, nexus, and new (2025) rules- Washington’s B&O tax applies to gross receipts and has different classifications; historically many digital services were taxed under service & other activities (S&O) classification (B&O only) rather than retailing (sales tax). DOR’s digital products guidance explains sourcing, RAS (remote access software), and classifications.- Important 2025 change: The Legislature expanded retail sales tax and retailing B&O tax to additional services (including many IT/digital services, advertising services, custom website development, certain digital automated services), effective Oct 1, 2025 (ESSB 5814 / related statutes). Washington DOR issued interim guidance explaining which services are now retail sales, how bundled transactions are treated, and sourcing rules. Firms published practical notes: these changes often require (a) collecting and remitting sales tax on services that previously were B&O-only, (b) reexamining contracts, and (c) updating billing systems.- Economic nexus: Out-of-state sellers with combined gross receipts sourced or attributed to Washington exceeding $100,000 may have to collect and remit Washington tax even without physical presence; DOR interim guidance confirms application of an economic nexus threshold for affected services.- Practical steps: (1) Review your services (ad campaigns, website design, custom digital products, subscriptions, courses, live webinars) to determine whether they fall into newly taxable categories; (2) separately itemize invoices (when possible) to avoid unintended bundling that could convert exempt items into taxable retail sales; (3) register for sales tax collection in My DOR and collect sales tax once liable; (4) consider contract and pricing changes to reflect tax collection; (5) consult a WA tax advisor for contract-specific or contract-timing treatment (DOR provides transitional guidance for pre-Oct-1 contracts).D. Advertising, endorsements, and consumer protection- Federal FTC rules on endorsements and influencer marketing apply in Washington (instructing transparent, clear, and conspicuous disclosures when there is a material connection between creators and brands). In addition, the Washington Attorney General enforces the state Consumer Protection Act (RCW 19.86) against unfair or deceptive practices and provides resources to file complaints.- Practical steps: (1) Always disclose paid relationships, freebies, affiliate links or material connections clearly in each post/video; (2) maintain records of sponsorship terms and deliverables; (3) ensure claims about products/services are truthful and substantiated; (4) monitor AG guidance and consumer alerts.E. Worker classification and contracts- Washington agencies (including L&I and others) enforce worker classification rules; misclassification risk can create liability for payroll taxes and penalties. Creators hiring contractors should confirm classification under WA rules or consider using independent contractor agreements, but recognize state tests may differ from federal or other-state tests.- Practical steps: use written contracts, require W-9s/EINs for contractors, and consult L&I or counsel where classification is uncertain.F. Privacy and data security- The Attorney General’s office provides consumer protection and data breach resources. Washington’s tax and business rules also reference digital product sourcing and usage. Creators who collect personal data should follow applicable state and federal data breach notification rules, privacy best practices, and platform policies.- Practical steps: publish and follow a privacy policy, secure customer payment and email data, and have a plan for breach notification.G. Local (city) licenses and endorsements- Cities (like Seattle) may require local business licenses or endorsements in addition to the state business license. Use the My DOR Business Licensing Wizard to identify required city/county endorsements and add them to the license application.H. Ongoing compliance & monitoring- Maintain annual reports with the Secretary of State, renew licenses, file and pay B&O and sales tax returns (file frequency depends on tax liability), and watch for DOR updates (interim and permanent guidance) as ESSB 5814 implementation proceeds.- When in doubt, contact DOR (tax rulings), the Attorney General Consumer Resource Center (complaints/questions), or a qualified CPA/business attorney for business- or contract-specific advice.Caveats and limits- This research summarizes official WA guidance and reputable analysis as of 2026-01-03. Legislative and administrative guidance on the 2025 tax changes is still evolving; businesses should check the DOR’s latest guidance and consult tax counsel for contract- and fact-specific determinations.Citations and verbatim excerpts supporting the summary(Each citation below links to the official or authoritative source used and lists verbatim excerpts drawn from that source.)1) Washington Department of Revenue — Register trade namesCitation: https://dor.wa.gov/manage-business/grow-business/register-trade-namesExcerpts:- "You must register a trade name, or “doing business as” name, per RCW 19.80.10 for: ... Any business name you are using that is not your full legal name. Registering your trade name does not protect the name from use by others. A business can register an unlimited number of trade names."- "File a Business License Application online with My DOR. Pay the $5 fee for each trade name registered and the Business License Application processing fee (non-refundable)..."

Washington Department of Revenue — Apply for a business licenseCitation

https://dor.wa.gov/open-business/apply-business-licenseExcerpts:- "If your business structure will be one of the following, you must file with the Washington Secretary of State before filing the Business License Application: Washington (Domestic) Corporation; Washington (Domestic) Partnership; Washington (Domestic) Liability Company..."- "When you receive your business license, you’ll be assigned a Unified Business Identifier (UBI) number. This number is unique to your business, and you’ll need it whenever you file your taxes or make changes to your business."- "Start a scenario using the Business Licensing Wizard... Apply online... Create an online account in our secure My DOR system. This account will also be used to file your taxes and make changes to your business."

Washington Secretary of State — Corporations & Charities / LLC resourcesCitation

https://www.sos.wa.gov/corps/Excerpts:- "Start or Register a Business" and links to "Limited Liability Company (LLC) & Professional LLC (PLLC) Filing Resource Page" and "Maintain Business Compliance" (annual reports, filings, forms)."- "If your business structure will be one of the following, you must file with the Washington Secretary of State" (see DOR cross-reference above).

Washington Department of Revenue — Digital products (tax topics)Citation

https://dor.wa.gov/forms-publications/publications-subject/tax-topics/digital-products-including-digital-goodsExcerpts:- "Important : Effective Oct. 1, 2025, some of the services or activities discussed in this article are subject to retail sales tax." - "Advertising services... include layout, art direction, graphic design, mechanical preparation, production supervision, placement, and rendering advice... Charges for online advertising services are subject to B&O tax under the service and other activities classification (sales tax does not apply)."- "RAS is prewritten software provided remotely... RAS is classified as a retail sale for B&O tax purposes and is subject to sales or use tax."- "How are sales of digital products, digital codes, and RAS sourced? The standard sourcing rules from the Streamlined Sales and Use Tax Agreement (SSUTA) apply..."5) Washington Department of Revenue — Interim guidance regarding ESSB 5814 (IT services)Citation: https://dor.wa.gov/laws-rules/interim_guidance_statements/interim-guidance-statement-regarding-changes-made-essb-5814-information-technology-servicesExcerpts:- "If you are an IT Service provider that does not have physical presence nexus in Washington, you may still be subject to B&O tax and need to collect and remit retail sales tax for sales sourced to Washington when you exceed the economic nexus threshold of $100,000 in combined gross receipts sourced or attributed to Washington." - "If there are two distinct and identifiable products, sold for one nonitemized price, these sales would generally be considered 'bundled transactions' and the bundle would be subject to the retailing B&O tax and retail sales tax... However, generally, if these products are separately itemized to the customer, each product can be treated according to its appropriate tax classification."6) Moss Adams — Interim guidance summary (professional analysis)Citation: https://www.mossadams.com/articles/2025/10/washington-sales-tax-interim-guidanceExcerpts:- "Effective October 1, 2025, sales of the services named in the Bill will be considered retail sales, which makes them subject to both the retailing business and occupation (B&O) tax and retail sales tax... These services include: Advertising services; Live presentations; Information technology (IT) services; Custom website development services; Security services; Temporary staffing services; and Custom software and prewritten software."7) Cherry Bekaert — Client alert on new WA sales tax scopeCitation: https://www.cbh.com/insights/alerts/new-washington-state-sales-tax-on-it-and-digital-services-what-to-know/Excerpts:- "Beginning October 1, 2025, Washington State will impose retail sales and use tax on several professional service categories, including information technology (IT) training, website development and custom software development."8) Sales Tax Institute — analysis and commentaryCitation: https://www.salestaxinstitute.com/resources/washingtons-senate-bill-5814-expands-sales-tax-to-digital-services-sparking-legal-concernsExcerpts:- "The bill expands the retail sales tax to cover several additional services, effective October 1, 2025. It also redefines 'digital automated services' by removing the 'human effort' exclusion from the definition."9) Washington Attorney General — Consumer Protection DivisionCitation: https://www.atg.wa.gov/consumer-protectionExcerpts:- "The Consumer Protection Division ... enforces the Consumer Protection Act (RCW 19.86) and other statutes to help keep the Washington marketplace free of unfair and deceptive practices... The division’s Consumer Resource Center provides an informal complaint resolution service... File an online complaint here."

Federal Trade Commission — Influencer Marketing guidance (apply federal disclosure rules)Citation

https://www.ftc.gov/tips-advice/business-center/advertising-and-marketing/influencer-marketingExcerpts:- See FTC influencer marketing guidance for federal disclosure rules and examples. (FTC site contains specific examples and rules for clear and conspicuous influencer disclosures.)Conclusion and next recommended actions for the user (US business owners / LLC founders, multi-brand creators in Washington)

Decide entity structure (single LLC with multiple trade names vs multiple entities). Form your LLC with the Washington Secretary of State if you want liability protection.

Register each brand as a trade name (DBA) through the Washington Business License Application (My DOR) and pay $5 per trade name; obtain UBI. 3) Audit your services (ad work, website builds, subscriptions, digital products, courses, webinars) to determine B&O and sales-tax exposure under the 2025 changes; consult DOR interim guidance for bundling and sourcing rules.

Update invoices and contracts to itemize services when appropriate, and register for sales tax collection if you meet nexus/thresholds.

Follow FTC influencer-disclosure guidance and WA Consumer Protection Act requirements; keep clear sponsorship disclosures and truthful claims.

Maintain Secretary of State filings (annual reports) and DOR tax filings.

Consult a WA tax advisor or business attorney for specific contract or tax treatment questions.If you want, I can now

(A) draft the full blog post (sections: overview, step-by-step checklist, template language for DBAs and disclosures, tax checklist for B&O/sales tax, contract/invoice best practices, resources & links), (B) produce a newsletter version, and (C) create a short actionable checklist for LLC founders and multi-brand creators specific to Washington. Tell me which outputs you want next and I will produce them (I have the research sources to support the content).