Tax Disclosure

Taxation & Compliance Disclosure

1. Washington State Sales Tax In compliance with Washington State Law (effective Oct 2025), professional services including digital marketing, SEO, PPC management, and retail photography are classified as "Retail Sales." MirandaMediaCo is required to collect and remit Retail Sales Tax (currently 8.8% for Vancouver code 0605) on all taxable services received or disseminated within Washington.

2. Tax Sourcing & Apportionment (Multi-State Rules) Washington utilizes "Destination-Based Sourcing."

  • Creative Services: Sourced to the location where the Client receives the work product.

  • Advertising Placement (PPC): Sourced to where the ads are disseminated.

  • Apportionment: If an ad campaign targets audiences both within and outside of Washington, tax will only be applied to the portion of the fee corresponding to Washington-based dissemination (based on zip codes or impressions).

3. Business & Occupation (B&O) Tax Notice Client acknowledges that MirandaMediaCo reports gross income under the "Retailing" B&O classification. Any changes to state B&O rates or surcharges (including the 2026 high-revenue surcharges, if applicable) are factored into our standard management fees unless otherwise itemized.

4. Synthetic Media & Generative AI Disclosure In accordance with 2026 transparency standards and Washington’s "Forged Digital Likeness" laws:

  • Disclosure: If the Client requests the use of Generative AI to create "synthetic performers" (non-existent humans) or to significantly alter a real person’s likeness/voice in an advertisement, MirandaMediaCo will include a conspicuous disclosure (e.g., "AI-Generated" or "Synthetic Media").

  • Liability: Client warrants they have obtained all necessary rights for any likenesses provided and assumes all liability for the use of synthetic media in their campaigns.

5. Independent Contractor Status Client acknowledges that MirandaMediaCo may utilize specialized independent contractors (1099) to assist in service delivery. In compliance with Washington L&I "Control" tests:

  • Contractors utilize their own equipment and set their own methods for achieving results.

  • MirandaMediaCo maintains appropriate records to ensure these workers are not misclassified as employees under Washington's 6-part/7-part test.

6. Reseller Permits & Exemptions Clients located entirely outside of Washington, or agencies purchasing for the purpose of resale, must provide a valid Washington State Reseller Permit or documentation of out-of-state status prior to the commencement of work to be exempt from sales tax collection.