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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Applicable statutes

RCW 82.04.050 “Sale at retail”, “retail sale”

RCW 82.04.220 Business and occupation tax imposed.

RCW 82.08.020 Tax imposed -- Retail sales -- Retail car rental

RCW 82.12.020 Use tax imposed.

RCW 82.04.620 Exemptions -- Certain prescription drugs.

RCW 82.08.0281 Exemptions -- Sales of prescription drugs

RCW 82.08.925 Exemptions -- Dietary supplements

RCW 82.12.925 Exemptions -- Dietary supplements

RCW 82.08.940 Exemptions -- Over-the-counter drugs for human use

RCW 82.12.940 Exemptions -- Over-the-counter drugs for human use

RCW 82.12.935 Exemptions -- Disposable devices used to deliver prescription drugs for human use

WAC 458-20-168 Hospitals, nursing homes, boarding homes, adult family homes and similar health care facilities.

WAC 458-20-224 Service and other business activities.

WAC 458-20-18801 Prescription drugs, prosthetic and orthotic devices, ostomic items, and medically prescribed oxygen.