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. Recreational And Fitness Services

Recreational and fitness services

In the recreational and fitness services industry, there are two prominent sections of law defining specific activities as a retail sale:

  • Operating athletic or fitness facilities.
  • Providing retail recreational services.

This guide clarifies when charges for services are subject to sales tax and provides details about specific recreational services. It also provides guidance for municipal facilities, nonprofit youth organizations, and sports complexes.