Skip to main content
Valet services are not subject to retail sales tax when both of the following conditions are met:
- The valet parking services are provided at a location where the valet is not also providing the parking lot or garage.
- There is no charge to the vehicle driver/owner for valet or parking services.
If both conditions are met, the income the valet service receives is subject to business and occupation (B&O) tax under the service and other activities classification.
If the valet service is providing the parking lot or garage and charging the customer for the valet service, then this is a charge for automobile parking. Automobile parking services are subject to retailing B&O tax and retail sales tax.
References
RCW 82.04.050 – Sales at retail, retail sales
