What is a combination business?

A “combination business” is a business that sells both taxable and nontaxable goods at one location.

Sellers operating a combination business must collect sales tax on all their sales unless the seller properly segregates taxable and nontaxable sales.

A cash register or electronic checking machine that is programmed to identify and separately tax sales of taxable goods is sufficient segregation.

References: RCW 82.08.0293, WAC 458-20-124, WAC 458-20-119