WA SB5814

Extends Washington's retail sales tax to numerous services effective October 1, 2025, including IT training and technical support, custom website development, security and investigation services, temporary staffing (except for hospitals), advertising services, and live presentations such as seminars and workshops

Applies retail sales tax to custom software sales and customization of prewritten software, removing previous exemptions for these transactions

Eliminates several exclusions from the definition of "digital automated services," making more digital services subject to retail sales tax, including services involving human effort and live online presentations

Expands the definition of "tobacco products" effective January 1, 2026 to include any product containing tobacco or nicotine (including synthetic nicotine) intended for human consumption, capturing emerging nicotine products not previously taxed

Passed Senate 26-22 and House 50-47; signed by Governor Ferguson on May 20, 2025; revenues directed to support public schools, health care, behavioral health services, and social services for vulnerable residents