The bill amends RCW 82.04.050 to classify paid protestor services as a type of temporary staffing service, thereby making these services subject to state retail sales and use taxes. It introduces new legal language that defines "temporary staffing services" to include the provision of workers as paid protestors for limited periods, emphasizing that these services are provided on a contract or fee basis. This amendment aims to align the tax obligations of hiring protestors with those of other temporary staffing arrangements.

Additionally, the bill clarifies the definition of "retail sale" to include and exclude various services related to digital goods and services. It specifies that retail sales encompass services provided by sellers in connection with digital products, while excluding certain services exchanged between affiliated groups. The bill also outlines activities that constitute retail sales, such as recreational activities, and clarifies that certain charges, like admission fees to fairs and educational institution charges, are not considered retail sales. Overall, the legislation seeks to provide clearer guidelines on retail sales, ensuring that consumers and businesses understand their tax obligations.

Statutes affected:
Original bill: 82.04.050