The Washington Department of Revenue issued Excise Tax Advisory 3107.2021 on May 3, 2021 stating that credit bureau services transferred electronically are subject to retail sales tax and B&O tax. By statute, taxable retail sale includes “credit bureau services” and the sale of “digital goods” and “digital automated services.” Credit bureau services include the assembly or evaluation of information on the credit worthiness of an individual for the purpose of furnishing such information to third parties. The ETA states that credit bureau services are taxable whether delivered electronically or through a tangible medium. It further states that even if a credit bureau service transferred electronically qualifies for an exemption available for digital goods or digital automated service, and even if the electronically delivered credit bureau service does not fall within the definition of a “digital good” or “digital automated service,” the sale is still subject to retail sales tax and retailing B&O tax because the sale would be taxable as a sale of credit bureau service. Gross proceeds from wholesale sales of credit bureau services whether transferred electronically or in tangible form, are subject to B&O tax under the wholesaling classification, and sellers should obtain the buyer’s reseller permit and digital products and remote access software exemption certificate. The ETA clarifies that services provided by a credit rating agency registered with the SEC as nationally recognized statistical rating organizations are not credit bureau services. The ETA also provides guidance on the sourcing of these sales.