The Department of Revenue has released new interim guidance to assist with the implementation of Engrossed Substitute Senate Bill (ESSB) 5814, which makes changes to retail sales tax beginning October 1, 2025. These Interim Guidance Statements (IGSs) clarify how the upcoming changes will apply and can be relied upon until permanent guidance is issued.
The latest IGS addresses how businesses should manage tax collection and reporting for contracts established before the October 1, 2025, effective date. This resource aims to provide clarity for businesses with existing agreements to ensure compliance during the transition.
Additional IGS updates will be shared in the months ahead to support businesses in understanding and preparing for these tax changes.
For the latest published and upcoming guidance, as well as additional resources and opportunities to submit questions, visit the Department of Revenue’s website.
