Important!

Due to equipment failure (HVAC) the Tacoma field office is closed to the public today, June 15, 2026.

Sales of merchandise

If you sell merchandise to Washington consumers, you owe retailing business and occupation (B&O) tax, and you must collect and report retail sales tax. Examples include:

  • new, used and custom jewelry

  • watches, watch bands

  • class rings

  • chains, charms

  • engagement rings, wedding bands

  • gift wrapping and other packaging