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.

  1. Home
  2. Education
  3. Industry Guides
  4. Jewelry Stores
  5. Merchandise Repairs

Merchandise repairs

If you charge your customers to clean, repair, refurbish, recondition or restore jewelry and other merchandise, you owe retailing B&O tax, and you must collect and report retail sales tax on both labor and materials.

If you deliver the repaired items outside of Washington, you do not owe retailing B&O tax, and you are not required to collect and report retail sales tax. You must keep documentation to show that you delivered the items out of state.