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There is a misconception that all services are not subject to sales tax. This article clarifies that some services are subject to retail sales tax. Following is a listing of services that are subject to sales tax when provided to consumers.

Construction services (WAC 458-20-170):

  • Constructing and improving new or existing buildings and structures. Installing, repairing, cleaning, improving, constructing and decorating real or personal property for others
  • Cleaning, fumigating, razing or moving structures, including painting and papering, cleaning and repairing furnaces and septic tanks, and snow removal
  • Clearing land and moving earth


Installation and repair services (WAC 458-20-173)

  • Repairing, cleaning, installing, or decorating personal property for others
  • Furnaces, septic tanks, vehicles, appliances, etc.


Landscape maintenance (WAC 458-20-226)


Providing tangible personal property with an operator (WAC 458-20-211)


Retail recreation services (WAC 458-20-183)

  • Fishing Charters
  • Day trips for sight-seeing
  • Service charges on tickets to professional sporting events


Personal services:

  • Personal training services
  • Tanning
  • Tattooing
  • Turkish and steam baths, including hot tubs
  • Dating and escort services


Miscellaneous services:


RCW 82.04.050
defines “retail sales.”