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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City B&O tax

Many cities impose a local Business & Occupation (B&O) tax. This tax is in addition to the B&O tax imposed by the state of Washington. The Department of Revenue does not administer or collect local B&O taxes.

The Municipal Research and Services Center provides information about city B&O taxes. Visit their website for a list of City B&O Tax Rates (pdf) with applicable rates and contact phone numbers for each city that imposes a B&O tax.

If you have questions about state B&O tax, visit our Business & Occupation Tax page.