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.

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  5. Personal Property Tax

Personal property tax

Everyone who uses personal property in a business must complete a personal property tax listing form. This listing must be filed with your county assessor’s office by April 30 of each year. Examples of personal property used in conducting business include, but are not limited to:

  • Machinery and equipment.
  • Computer hardware and software.
  • Furniture and fixtures.
  • Supplies.

Commercial vessel tax

Vessels used exclusively for commercial fishing activities are subject to the Commercial Vessel Tax, which is a personal property tax. You must list your vessel with the Department of Revenue by filling out and submitting a Commercial Vessel Tax Personal Property Listing Application.

For more information, please see our Personal Property Tax brochure, our How my business property is valued web page, and our publication on the Commercial Vessel Tax.