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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Sales by Indians

With the exception of treaty fishery activity, Indians conducting business outside of Indian country are generally subject to the excise tax, including the business and occupation (B&O) tax, the public utility tax, and retail sales tax.

Indians or Indian tribes conducting business outside Indian country must register with the department as required by RCW 82.32.030. WAC 458-20-101 provides information for registering a business. In addition, the business must collect and remit retail sales tax, when applicable, and is subject to the business and occupation (B&O) tax.