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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Glassware, accessories, etc.

In addition to wine and food, wineries often sell tangible personal property such as:

  • Glassware.
  • Wine accessories (foil and bottle openers, wine charms).
  • Clothing.
  • Books, cards, posters.

You must collect retail sales tax on sales of tangible personal property to consumers who take delivery in Washington. Additionally, such sales must be reported under the Retailing classification of the B&O tax.

Exemption

Sales of tangible personal property to customers who take delivery at a location outside of Washington are exempt from both Retailing B&O tax and retail sales tax. These sales should be included in the gross amounts reported and then deducted as Interstate and Foreign Sales.

References

WAC 458-20-193 Interstate sales of tangible personal property.