The bill amends RCW 82.04.050 to classify paid protestor services as a type of temporary staffing service, making them subject to state retail sales and use taxes. The new legal language specifically defines "temporary staffing services" to include the provision of workers as paid protestors for limited periods, ensuring these services are taxed similarly to other temporary staffing arrangements. This insertion reflects a legislative effort to regulate and tax the emerging sector of paid protestors, aligning it with established practices in the temporary staffing industry.

Additionally, the bill clarifies the definition of "retail sale" to include and exclude various services related to digital goods, digital codes, and digital automated services. It specifies that retail sales encompass services provided by sellers in connection with these digital products, regardless of separate charges, while excluding certain services between affiliated groups. The bill also outlines activities qualifying as retail sales, such as recreational activities, and clarifies that certain charges, like admissions to fairs and educational institutions, are not considered retail sales. Overall, the bill aims to provide clearer guidelines on what constitutes a retail sale in relation to digital and recreational services.

Statutes affected:
Original bill: 82.04.050