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.

Special Notices

Special Notice Title Issue Date Year Subjects
Public utility tax credit for billing discounts and qualifying contributions – annual update and notification of repeal 2024 Public Utility Tax
Legislative updates to the property tax assistance program for individuals expands to ADUs 2025 Property Tax
New B&O tax classification for real estate commissions 2024 Real Estate Brokers
Main Street Tax Credit Program expanded 2024 Main Street
Child care business B&O tax exemption 2024 B&O Tax Exemption
Semiconductor manufacturers tax incentive extended through Dec. 31, 2033 2024 Manufacturing
Mercury-containing lights: Environmental handling charges and related B&O tax exemption 2024 B&O Tax
Newspaper publishers B&O tax exemption 2024 Newspapers
Sales/Use Tax Exemption Refund Request for Eligible Farmers 2024 Agricultural
CCA credits and allowances B&O and PUT exemption 2024 B&O Tax Exemption
Commute Trip Reduction Tax Credit Extended to June 30, 2025 2024 Commute Trip
Hazardous Substance Tax Exemption for Agricultural Crop Protection Products 2024 Hazardous Substance Tax
Tax deferral for multifamily housing 2024 Sales Tax
Legislative changes to property tax administration 2024 Property Tax
Affordable Housing on Public Lands – Leasehold Excise Tax (LET) Exemption 2024 Leasehold Excise Tax
Legislative changes to Property Tax Assistance Program for Widows or Widowers of Veterans 2024 Property Tax
Renewable energy generation or storage facilities 2024 Renewable Energy
Senior living communities – tenant meals – sales and use tax exemption 2024 Senior meals
Carbon cap and trade programs 2024 Carbon cap and trade program
Motion Picture Competitiveness Program B&O tax credit modified; Annual Tax Performance Report no longer required 2023 Motion Picture
Petroleum products tax rate and fund level thresholds increase 2023 Petroleum Products
Providing a property tax exemption for registered recovery residences 2023 Property Tax
Legislative changes to property tax relief programs 2023 Property Tax
Sales and use tax exemption for construction of new airplane repair stations modified 2023 Sales Tax Exemption
Legislative changes to property tax administration 2023 Property Tax