Sales tax now applies to some services

Starting October 1: Some business services are now subject to retail sales tax, as required by state law, ESSB 5814. When you buy these services, vendors should add sales tax to your bill. If you sell these services, you should begin collecting retail sales tax. Learn more about Services newly subject to retail sales tax.

Regular deliveries in seller’s vehicles can subject their sales to Washington taxes

A recent case before the Washington State Court of Appeals found that an out-of-state business regularly delivering fuel to Washington customers in its own trucks was subject to Washington’s wholesaling B&O tax. 

Similarly, if an out-of-state business regularly delivers goods in their own vehicles to consumers in Washington, those sales would be subject to retail sales tax and retailing B&O tax. 

  (Space Age Fuels, Inc. v State of Washington, 178 Wash.App. 756 (2013), review denied, 180 Wash.2d 1008 (2014))