WAC 150 | Washington Department of Revenue

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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Revised Codes of Washington (RCW)
Document Reference	Description	Date of Issue	Status
82.04.250	Tax on retailers.
82.04.290	Tax on selected business services, financial businesses, or other business or service activities.
82.04.4289	Exemption - Certain prescription drugs
82.08.020	Tax imposed--Retail sales--Retail car rental.
82.08.0281	Exemptions -- Sales of prescription drugs.
82.08.0283	Exemption - Certain medical items
82.14.030	Sales and use taxes authorized--Additional taxes authorized--Maximum rates.

Washington Administrative Codes (WAC)
Document Reference	Description	Date of Issue	Status
458-20-150	Optometrists, ophthalmologists, and opticians.Amended, effective 9/9/04. T
458-20-150	These rules all refer to resale certificates. Proposed action is to add standard language to recognize reseller permits for sales made on or after January 1, 2010.

Special Notices (SN)
Document Reference	Description	Date of Issue	Status
N/A	Eyeglass Frames and Medical Items