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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Agricultural/farming activities

Grape growing represents the vast majority of farming within the wine industry. Some wineries grow their own grapes while others only purchase them.

Generally, farmers do not need a tax registration endorsement if they only make wholesale sales of agricultural products that they produce. However, other farming related activities may be subject to taxation and require a tax registration.

For a thorough discussion of the taxability of farming, horticultural activities, and the agricultural industry, please see the department’s Agriculture tax guide.

Note: Farmer does not include a person growing grapes or agricultural products exclusively for their own use in manufacturing (RCW 82.04.213).