DLD Courses and Taxes
School districts may use the Digital Products and Remote Access Software Exemption Certificate (pdf) to document their exemption from paying state taxes when purchasing online courses from OSPI.
To use the certificate, print the form and:
- Check “Purchased to be made available free of charge to the general public.” Students enrolling in online courses are considered to be part of the general public.
If the course is being re-sold to the student, the course is still not taxable. As it is a part of the curriculum of the public school district, any charges to the students to access courses will be considered to be exempt tuition fees (fees for instruction). Therefore, school districts are not required to collect sales tax on such charges. Per RCW 82.04.4282 and WAC 458-20-167.
- Enter “Office of Superintendent of Public Instruction” on the “Seller’s Information” line.
- Maintain a copy of the completed certificate on file.