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 153

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Revised Codes of Washington (RCW)
Document Reference Description Date of Issue Status
82.04.250

Tax on retailers.
82.04.290

Tax on selected business services, financial businesses, or other business or service activities.
82.08.020

Tax imposed--Retail sales--Retail car rental.
82.12.020

Use tax imposed.
Washington Administrative Codes (WAC)
Document Reference Description Date of Issue Status
458-20-153

Funeral directors.
458-20-153

Funeral (directors) establishments explains the application of business and occupation (B&O), retail sales, and use taxes to the business activities of funeral establishments. Rule 153 has been amended to include a discussion of the taxability of prearrangement funeral service contracts and when income from such contracts is taxable. The changes also include a discussion of accommodation expenditures, out-of-state interment, sales to the federal government, and provide a few examples.