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.

Tax exemptions 2020

A Study of Tax Exemptions, Exclusions, Deductions, Deferrals, Differential Rates and Credits for Major Washington State and Local Taxes

NOTE: The description for RCW 82.04.765 - Architectural paint assessment was updated in June 2021 to correct a wording error. This change has no impact on the analysis, revenue impacts, charts or summary of findings provided in the study.

Research and Fiscal Analysis Division:
Kathy Oline, Assistant Director


Summary listing of all exemptions

Exemption study by chapter

Title page and table of contents

Contributors to this report

Analysts
Diana Brown, Sara Del Moral, Erikka Ferrara, Van Huynh, Beth Leech, Marianne McIntosh, Tyler McLeod, Mark Studer, Diana Tibbetts, Valerie Torres, Erin Valz, Deb Williams, Frank Wilson, and Anna Yamada

Other contributors
Don Gutmann, Julie Hoke, Keri Boyer, Staff of Legislation and Policy, Staff of Interpretations and Technical Advice

Special thanks go to Kim Davis for coordination and editing of this report.