Where the tax lands
The same law reaches custom software, website development, IT support, security, temporary staffing and live presentations, and these sales are sourced to where the customer receives the service, which for ads is generally where the audience first sees the result (RCW 82.04.050, RCW 82.32.730).
Transcript
Sal The same law made custom software, custom website development, IT support, security, temporary staffing and live presentations retail sales too.
Sal Sales are sourced to where the customer receives the service. For ads, DOR's interim guidance says that's generally where the audience first sees the result.