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Q:  What are some examples of services subject to sales tax?

A: 
    Construction Services:

    • Installing, repairing, cleaning, improving, constructing and decorating real or personal property for others
    • Constructing and improving new or existing buildings and structures
    • 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
    • Charges for materials used by public road contractors and other government contractors while constructing or repairing highways and roads.
    • Charges for materials used by contractors while constructing or repairing structures for the federal government and local housing authorities
    • Landscape maintenance and horticultural services (excluding farmers)
    • Providing tangible personal property with an operator
    Recreation Services:

    • Amusement and recreational businesses, including golf, billiards, bowling, and similar activities
    • Service charges on tickets to professional sporting events
    • Day trips for sight seeing
    Personal Services:

    • Physical fitness activities
    • Tanning
    • Tattooing
    • Turkish and steam baths, including hot tubs
    • Dating and escort services

    Miscellaneous Services:


    • Sales of extended warranties
    • Towing and parking automobiles
    • Renting or leasing tangible personal property
    • Competitive and network telephone services
    • Charges by abstract, title insurance, escrow and credit bureau businesses, including tenant screening services
More information
WAC 458-02-173
More information about retail sales tax
RCW 82.04.050
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