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Home / Forms & publications / Publications by subject / Tax topics / Vending machines for car washes, vacuums, air and water
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Vending machines for car washes, vacuums, air and water

Did you know that businesses that offer vending machines to provide car washes, allow the operation of vacuum equipment, or dispense air or water are making retail sales?

WAC 458-20-187 provides that persons operating vending machines are engaged in a retailing business and must report and pay retail sales tax and B&O tax under the retailing classification.

On retail sales through vending machines, the sales tax need not be stated separately from the selling price or collected separately from the buyer. The seller may deduct the sales tax from the total amount received in the machines to arrive at the net amount which becomes the measure of the B&O and sales tax. The Department has developed a Vending Machine Worksheet that can be used to calculate the amount of tax due.

WAC 458-20-187 also provides information for amusement devices and service machines.

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