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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Tax topics

These articles provide information about taxes in Washington state. See our Special Notices for updates to existing tax law, and Industry Guides to better understand tax requirements for specific industries.

Topics Issue Date Subjects
Litter tax on prepared food Prepared food
Amusement and recreational services Amusement
Meals provided to senior residents Senior meals
Nonprofit youth organizations Nonprofit youth organizations
Municipal facilities providing fitness and recreational activities Physical fitness
Recreational services at a glance Recreation
Opportunity to dance Dance
Athletic and fitness facilities Athletic and fitness facilities
Interior cleaning services Cleaning
Pet adoption fees charged by nonprofit animal rescue organizations Pet adoption
Construction cleanup services Construction cleanup
Domain name registration services Domain name
Purchase and use of vessels by nonresidents Nonresident vessel
Bakery items - Which type of baked goods are sales tax exempt? Bakery
Direct sales independent consultants Direct sales
Chemicals used to treat drinking water Drinking water
Cleanup services on foreclosed properties Foreclosure cleanup
Transactions between related parties Related parties
Paving cuts Paving cuts
Advertising - Tax included in price Tax included
Buying the assets of a business Business assets
Nonresident (out-of-state) businesses may owe use tax on vehicles Use tax
Regular deliveries in seller’s vehicles can subject their sales to Washington taxes Vehicle deliveries
Items purchased or rented by caterers Caterers
Portable toilet rentals Portable toilet
Exterior cleaning of windows and walls Washing windows
Centralized money management Centralized money
Phishing scams affecting taxpayers Phishing
Syrup tax - Does it apply on sales to consumers? Syrup tax
Phone calls from 253-661-4279 Phone call