WAC 153 | 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.
82.08.020	Tax imposed--Retail sales--Retail car rental.
82.12.020	Use tax imposed.

Washington Administrative Codes (WAC)
Document Reference	Description	Date of Issue	Status
458-20-153	Funeral directors.
458-20-153	Funeral (directors) establishments explains the application of business and occupation (B&O), retail sales, and use taxes to the business activities of funeral establishments. Rule 153 has been amended to include a discussion of the taxability of prearrangement funeral service contracts and when income from such contracts is taxable. The changes also include a discussion of accommodation expenditures, out-of-state interment, sales to the federal government, and provide a few examples.