Skip to main content
Important: Effective Oct. 1, 2025, most temporary staffing services are subject to retail sales tax. There is an exception for temporary staffing provided to hospitals.
For more information, please see our Special Notice and our Services newly subject to retail sales tax webpage.
Business and Occupation (B&O) Tax
Laws, Rules and Other Guidance for the Staffing Industry (pdf)
Tax Reporting Requirements for the Staffing Industry (pdf) (Issued June 21, 2005)
Tax Reporting Requirements for the Staffing Industry (pdf) (Issued January 21, 2005)
Interim Statement Regarding the Attribution of Receipts from Apportionable Staff Augmentation
Decision trees:
Insurance Agency Client (pdf)
Travel Agent Client (pdf)
Waterborne Shipping Company Client (pdf)
Computer/Technology Services (pdf)
Manufacturer Client (pdf)
Contractor Client (pdf)
