Washington compliance for digital creators
Washington compliance for digital creators
For Washington-based or WA-facing digital creators, key compliance points include: filing a Certificate of Formation with the Washington Secretary of State (fee ~$200 online) and an Annual Report ($60 annually).
New federal BOI rules require FinCEN reporting for LLCs. Most sellers must register with the WA Department of Revenue (Business Licensing Service) for a UBI, B&O tax, and sales tax.
Washington has no state personal income tax but taxes business activity via B&O and retail sales tax. Economic nexus applies if you have $100,000+ in WA-sourced gross receipts.
Critically, ESSB 5814 (effective Oct 1, 2025) broadens WA's retail sales and B&O tax to many digital advertising, custom website development, and IT services. Digital products and automated services are often taxable, while truly custom software may not be.
Keep complete records for at least five years. If hiring, register with Employment Security and Labor & Industries.
Monitor WA AG guidance for privacy and consumer protection.
For Washington-based or WA-facing digital creators, key compliance points include: filing a Certificate of Formation with the Washington Secretary of State (fee ~$200 online) and an Annual Report ($60 annually).
New federal BOI rules require FinCEN reporting for LLCs. Most sellers must register with the WA Department of Revenue (Business Licensing Service) for a UBI, B&O tax, and sales tax.
Washington has no state personal income tax but taxes business activity via B&O and retail sales tax. Economic nexus applies if you have $100,000+ in WA-sourced gross receipts.
Critically, ESSB 5814 (effective Oct 1, 2025) broadens WA's retail sales and B&O tax to many digital advertising, custom website development, and IT services. Digital products and automated services are often taxable, while truly custom software may not be.
Keep complete records for at least five years. If hiring, register with Employment Security and Labor & Industries.
Monitor WA AG guidance for privacy and consumer protection.
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