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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  5. Climbing On Artificial Structures

Climbing on artificial structures

Charges for the following are subject to business and occupation (B&O) tax under the Retailing classification, and the seller must collect retail sales tax:

  • Amounts paid to climb/use an indoor or outdoor artificial climbing structure.
  • Lessons provided on artificial climbing structures.
  • Rentals of climbing gear.

More information

RCW 82.04.050 Sale at retail, retail sale.

WAC 458-20-183 Recreational services and activities.