Purchasing Networking Meeting (10.20.26): What's New in Purchasing (Recording)-Tax Exemption Cheat Sheet

Tax Exemption Cheat Sheet - NSD

Pdf Summary

<strong>Washington Sales/Use Tax Guide (updated July 22, 2026)</strong>

The document lists purchases and services as generally <strong>taxable</strong> or <strong>non-taxable</strong> for school-related transactions.

<strong>Generally taxable</strong> items include catering and construction services; copying and printing; digital automated services, digital curriculum, and downloaded digital goods; equipment and tangible personal property; installation, cleaning, landscaping, and repair; rentals and leases; lodging; software and site licenses; office supplies and promotional materials; subscriptions; shipping and freight; telephone services; recreational-facility use; and separately charged warranties, maintenance, or service agreements. Some digital products may be exempt if students can access them free at a school library and the required Digital Products and RAS Exemption Certificate is completed.

<strong>Generally non-taxable</strong> items include advertising and newspaper ads; chemical toilet services; college testing and computer training; custom software and certain IT services; entry fees, food, tuition, and registrations; internet access; janitorial, locksmith, and piano-tuning services; memberships; live presentations; royalties; temporary staffing; web hosting and website services; and standard warranties included in a product’s price. The list also identifies school-controlled recreational-facility use and certain ASB sales as non-taxable.

<strong>Important date-based exception:</strong> Advertising, IT support, investigation/security, live presentations, temporary staffing, website services, and other marked services became subject to retail sales tax on October 1, 2025. Beginning July 1, 2026, K–12 schools and school districts are exempt from tax on these services when they provide an exemption certificate. The document refers readers to the June 26, 2026 Purchasing Memo.

The guide also points to Washington Department of Revenue resources on retail sales tax, purchases/sales for resale, and digital products.

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