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<p class="MsoNormal"><span style="color:#1F497D">There is a <a href="https://www.sos.wa.gov/library/libraries/projects/sdl/history.aspx">
Sales Tax Information page</a> on the Washington State Library site that includes this block:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:7.5pt;margin-left:.5in;background:white">
<span style="font-family:"Calibri",sans-serif;color:#111111">The newer legislation passed in 2010 changes the language of the exemption. Where the original legislation provided an exemption for "digital products or remote access software that will be made available
free of charge for the use or enjoyment of others" the new legislation replaces the word "others" with the term "general public." The term "general public" is then defined as follows:<o:p></o:p></span></p>
<p style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:7.5pt;margin-left:.5in;background:#F4F8FA;box-sizing: border-box;overflow-wrap: break-word">
<span style="font-family:"Calibri",sans-serif;color:#444444">3) For purposes of this section, “general public,” means all persons and not limited or restricted to a particular class of persons, except that the general public includes:<o:p></o:p></span></p>
<p style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:7.5pt;margin-left:.5in;text-indent:.5in;background:#F4F8FA;box-sizing: border-box;overflow-wrap: break-word">
<span style="font-family:"Calibri",sans-serif;color:#444444">(a) A class of persons that is defined as all persons residing or owning property within the boundaries of a state, political subdivision of a state, or a municipal corporation; and<o:p></o:p></span></p>
<p style="margin:0in;margin-bottom:.0001pt;text-indent:.5in;background:#F4F8FA;box-sizing: border-box;overflow-wrap: break-word">
<span style="font-family:"Calibri",sans-serif;color:#444444"> (b) With respect to libraries, authorized library patrons.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Mike<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-family:"Century Gothic",sans-serif;color:#45556C">MIKE BUSCHMAN |
</span></b><b><span style="font-family:"Century Gothic",sans-serif;color:#B68451">LSTA Coordinator, Library Development</span></b><span style="font-family:"Century Gothic",sans-serif;color:#1F497D"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#45556C">Washington State Library | Office of the Secretary of State<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#45556C">6880 Capitol Blvd SE, Tumwater, Washington<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#B68451">w:</span><span style="color:#45556C"> 360-</span><span style="color:#44546A">704-5248</span><span style="color:#45556C"> |</span><span style="color:#B68451"> m:</span><span style="color:#45556C"> 360-890-6924
| </span><span style="color:#B68451">f:</span><span style="color:#45556C"> 360-</span><span style="color:#45556C">586-7575</span><span style="color:#45556C"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><a href="mailto:mike.buschman@sos.wa.gov"><span style="color:blue">mike.buschman@sos.wa.gov</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">~connecting Washington through the power of libraries~<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><a href="https://www.sos.wa.gov/library"><span style="color:blue;text-decoration:none"><img border="0" width="128" height="58" id="Picture_x0020_1" src="cid:image001.png@01D510BD.A6A963C0" alt="wsl-logo"></span></a><span style="color:#45556C">
</span><a href="http://www.wtbbl.org/"><span style="color:blue;text-decoration:none"><img border="0" width="80" height="58" id="Picture_x0020_2" src="cid:image002.png@01D510BD.A6A963C0" alt="WTBBL"></span></a><span style="color:#45556C"> </span><a href="https://www.facebook.com/WashingtonStateLibrary/"><span style="color:blue;text-decoration:none"><img border="0" width="58" height="58" id="Picture_x0020_3" src="cid:image003.png@01D510BD.A6A963C0" alt="wsl colored social icons_Facebook - Round"></span></a><span style="color:#45556C"> </span><a href="https://twitter.com/WAStateLib"><span style="color:blue;text-decoration:none"><img border="0" width="58" height="58" id="Picture_x0020_4" src="cid:image004.png@01D510BD.A6A963C0" alt="wsl colored social icons_Twitter - Round"></span></a><span style="color:#45556C"> </span><a href="https://www.youtube.com/user/WAStateLibrary"><span style="color:blue;text-decoration:none"><img border="0" width="58" height="58" id="Picture_x0020_5" src="cid:image005.png@01D510BD.A6A963C0" alt="wsl colored social icons_YouTube - Round"></span></a><span style="color:#1F497D"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b>From:</b> LIBRARYDIR [mailto:librarydir-bounces@lists.ctc.edu]
<b>On Behalf Of </b>Tammy Siebenberg via LIBRARYDIR<br>
<b>Sent:</b> Wednesday, May 22, 2019 3:38 PM<br>
<b>To:</b> WACTC Library Directors <librarydir@lists.ctc.edu><br>
<b>Cc:</b> Tammy Siebenberg <tsiebenberg@yvcc.edu><br>
<b>Subject:</b> Re: [LIBRARYDIR] Sales Tax exemption for databases<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="color:#1F497D">Ahniwa,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Is it possible to get a copy of the ruling you mention? We have one computer open to the walk-in public so that is how we have justified “public” access. The ruling you talk about would enable me to justify
databases that are only available to a portion of our students and not on the public computer.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Tammy<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal" style="background:white"><b><span lang="es-419" style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#A93439">Tammy R. Siebenberg, MLIS<o:p></o:p></span></b></p>
<p class="MsoNormal" style="background:white"><i><span lang="es-419" style="font-size:9.0pt;font-family:"Arial",sans-serif;color:black">Director – Library & Media Services<o:p></o:p></span></i></p>
<p class="MsoNormal" style="background:white"><b><span lang="es-419" style="font-size:9.0pt;font-family:"Arial",sans-serif;color:black">Yakima Valley College<o:p></o:p></span></b></p>
<p class="MsoNormal" style="background:white"><span lang="es-419" style="font-size:9.0pt;font-family:"Arial",sans-serif;color:black">509.574.4984<o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><span style="color:black"><a href="mailto:tsiebenberg@yvcc.edu"><span lang="es-419" style="font-size:9.0pt;font-family:"Arial",sans-serif;color:black;text-decoration:none">tsiebenberg@yvcc.edu</span></a></span><span lang="es-419" style="color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><span style="color:#1F497D"><a href="http://yvcc.edu/"><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#A93439">yvcc.edu</span></a><o:p></o:p></span></p>
</div>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b>From:</b> LIBRARYDIR <<a href="mailto:librarydir-bounces@lists.ctc.edu">librarydir-bounces@lists.ctc.edu</a>>
<b>On Behalf Of </b>Mindy Coslor via LIBRARYDIR<br>
<b>Sent:</b> Wednesday, May 22, 2019 11:35 AM<br>
<b>To:</b> Ferrari, Ahniwa <<a href="mailto:ferraria@evergreen.edu">ferraria@evergreen.edu</a>>; WACTC Library Directors <<a href="mailto:librarydir@lists.ctc.edu">librarydir@lists.ctc.edu</a>><br>
<b>Cc:</b> Mindy Coslor <<a href="mailto:Mindy.Coslor@skagit.edu">Mindy.Coslor@skagit.edu</a>><br>
<b>Subject:</b> Re: [LIBRARYDIR] Sales Tax exemption for databases<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<div style="border:solid #9C6500 1.0pt;padding:2.0pt 2.0pt 2.0pt 2.0pt;margin-bottom:7.5pt">
<p class="MsoNormal" style="line-height:12.0pt;background:#FFEB9C"><b><span style="font-size:10.0pt;color:#9C6500">CAUTION:</span></b><span style="font-size:10.0pt;color:black"> This email originated from outside of the organization. Do not click links or open
attachments unless you validate the sender and know the content is safe. If you are unsure, contact the Help Desk at x4717 or email
<a href="mailto:helpdesk@yvcc.edu">helpdesk@yvcc.edu</a>.<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="color:#1F497D">Thanks. Good to know.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><span style="color:#1F497D">Mindy Coslor, PhD<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Director of Library Services<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Skagit Valley College<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">2405 E College Way<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Mount Vernon, WA 98273<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">360.416.7761<o:p></o:p></span></p>
</div>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b>From:</b> Ferrari, Ahniwa <<a href="mailto:ferraria@evergreen.edu">ferraria@evergreen.edu</a>>
<br>
<b>Sent:</b> Wednesday, May 22, 2019 10:37 AM<br>
<b>To:</b> WACTC Library Directors <<a href="mailto:librarydir@lists.ctc.edu">librarydir@lists.ctc.edu</a>><br>
<b>Cc:</b> Mindy Coslor <<a href="mailto:Mindy.Coslor@skagit.edu">Mindy.Coslor@skagit.edu</a>><br>
<b>Subject:</b> RE: Sales Tax exemption for databases<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="color:#1F497D">And FWIW I got a ruling at one point that our students count as “general public.” Checking this box doesn’t imply that we need to make these databases available to just anyone who walks through our doors that
isn’t associated with our schools.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;background:white">
<b><span style="font-size:14.0pt;font-family:"Garamond",serif;color:#385623">Ahniwa D. Ferrari
</span></b><b><span style="font-size:10.0pt;font-family:"Garamond",serif;color:#385623">(<i>he/him</i>)</span></b><b><span style="font-size:14.0pt;font-family:"Garamond",serif;color:#00187F"><br>
</span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#171717">Associate Dean of Library Operations<br>
The Evergreen State College | 2700 Evergreen Parkway NW | Olympia, WA 98505</span><span style="color:#1F497D"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;background:white">
<span style="color:#1F497D"><a href="mailto:ferraria@evergreen.edu"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">ferraria@evergreen.edu</span></a></span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#171717"> | p. 360-867-6288
| f. 360-867-6790</span><span style="color:#1F497D"><o:p></o:p></span></p>
</div>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b>From:</b> LIBRARYDIR <<a href="mailto:librarydir-bounces@lists.ctc.edu">librarydir-bounces@lists.ctc.edu</a>>
<b>On Behalf Of </b>Mindy Coslor via LIBRARYDIR<br>
<b>Sent:</b> Tuesday, May 21, 2019 1:05 PM<br>
<b>To:</b> WACTC Library Directors <<a href="mailto:librarydir@lists.ctc.edu">librarydir@lists.ctc.edu</a>><br>
<b>Cc:</b> Mindy Coslor <<a href="mailto:Mindy.Coslor@skagit.edu">Mindy.Coslor@skagit.edu</a>><br>
<b>Subject:</b> Re: [LIBRARYDIR] Sales Tax exemption for databases<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="color:#1F497D">P.S. check the first exemption.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><span style="color:#1F497D">Mindy Coslor, PhD<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Director of Library Services<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Skagit Valley College<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">2405 E College Way<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Mount Vernon, WA 98273<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">360.416.7761<o:p></o:p></span></p>
</div>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b>From:</b> LIBRARYDIR <<a href="mailto:librarydir-bounces@lists.ctc.edu">librarydir-bounces@lists.ctc.edu</a>>
<b>On Behalf Of </b>Mindy Coslor via LIBRARYDIR<br>
<b>Sent:</b> Tuesday, May 21, 2019 1:03 PM<br>
<b>To:</b> WACTC Library Directors <<a href="mailto:librarydir@lists.ctc.edu">librarydir@lists.ctc.edu</a>><br>
<b>Cc:</b> Mindy Coslor <<a href="mailto:Mindy.Coslor@skagit.edu">Mindy.Coslor@skagit.edu</a>><br>
<b>Subject:</b> Re: [LIBRARYDIR] Sales Tax exemption for databases<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="color:#1F497D">I send them all the time. It is just routine. Here is a blank form.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><span style="color:#1F497D">Mindy Coslor, PhD<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Director of Library Services<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Skagit Valley College<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">2405 E College Way<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">Mount Vernon, WA 98273<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D">360.416.7761<o:p></o:p></span></p>
</div>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b>From:</b> LIBRARYDIR <<a href="mailto:librarydir-bounces@lists.ctc.edu">librarydir-bounces@lists.ctc.edu</a>>
<b>On Behalf Of </b>Jacquelyn Ray via LIBRARYDIR<br>
<b>Sent:</b> Tuesday, May 21, 2019 11:55 AM<br>
<b>To:</b> WACTC Library Directors <<a href="mailto:librarydir@lists.ctc.edu">librarydir@lists.ctc.edu</a>><br>
<b>Cc:</b> Jacquelyn Ray <<a href="mailto:jacquelyn.ray@wwcc.edu">jacquelyn.ray@wwcc.edu</a>><br>
<b>Subject:</b> [LIBRARYDIR] Sales Tax exemption for databases<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-family:"Century Schoolbook",serif">Hi all~<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Century Schoolbook",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Century Schoolbook",serif"> I have two database companies asking for tax exemption documentation and it seems we don’t pay sales tax on most of our databases but have not completed a form in the past for these
other vendors. (Which has made me realize that I’ve primarily worked in two of the five states w/o a sales tax!
</span><span style="font-family:Wingdings">J</span><span style="font-family:"Century Schoolbook",serif"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Century Schoolbook",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Century Schoolbook",serif">Have any of you experienced this and know the form that I should (if any) use? I’m reviewing a couple of documents from the Department of Revenue: “Digital Products and Remote Access
Software Exemption Certificate” and none of the exemptions seem to precisely apply but I am also reviewing a Special Notice indicating “Online Searchable Databases are Digital Automated Services” which makes this seem applicable.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Century Schoolbook",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Century Schoolbook",serif">Sorry for the tedious question but I was thinking this group might have the quick/easy answer.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Century Schoolbook",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Century Schoolbook",serif">Thank you!<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Century Schoolbook",serif">Jackie<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Century Schoolbook",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Century Schoolbook",serif">Jacquelyn Ray, MLIS, MA|<a href="https://nam02.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.wwcc.edu%2Flibrary&data=02%7C01%7Cferraria%40evergreen.edu%7C0e0f6ab65a494b37c7aa08d6de27a262%7C22adcff7c06f49a68f2050711c40ddaa%7C0%7C0%7C636940659142452737&sdata=2cLj%2FPRClUKyTDu3XyBRJkVoKO8wI4v1k1IFx9YOSzg%3D&reserved=0">Library
Director</a><br>
<a href="https://nam02.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.wwcc.edu%2F&data=02%7C01%7Cferraria%40evergreen.edu%7C0e0f6ab65a494b37c7aa08d6de27a262%7C22adcff7c06f49a68f2050711c40ddaa%7C0%7C0%7C636940659142452737&sdata=r76tQZOJljEyoxG%2FTwm7XW6u%2FPD1nY8TuzLdUfys7sg%3D&reserved=0">Walla
Walla Community College</a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Century Schoolbook",serif">500 Tausick Way|Walla Walla, WA 99362<br>
p: (509)527-4294|e: <a href="mailto:jacquelyn.ray@wwcc.edu">jacquelyn.ray@wwcc.edu</a><o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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