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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WAC 100-03

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Washington Administrative Codes (WAC)
Document Reference Description Date of Issue Status
458-20-10003

Brief adjudicative proceedings for matters related to suspension, non-renewal, and non-issuance of licenses to sell spirits Chapter 39, Laws of 2012, (HB 2758) changed the Department of Revenue's (Department) ability to collect spirits taxes imposed under RCW 82.08.150 by authorizing it to request that the Washington State Liquor and Cannabis Board suspend, not renew, or not issue licenses to sell spirits in Washington for delinquency in reporting or remitting spirits taxes after Department notice to a taxpayer.
Washington Tax Decisions (WTD)
Document Reference Description Date of Issue Status
34 WTD 553 (2015)

RCW 82.08.150(10); RCW 66.04.010(41): SPIRITS SALES TAX – ALCOHOL CONTENT. Beverages are not excluded from spirits sales tax on grounds that the beverages have less than 37% alcohol.