WAC 158 | 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
82.04.050	"Sales at retail," "Retail sale."
82.04.250	Tax on retailers.
82.08.020	Tax imposed--Retail sales--Retail car rental.
82.14.030	Sales and use tax authorized--Additional taxes authorized-- Maximum rates.
82.32.730	Sourcing - Streamlined sales and use tax agreement

Washington Administrative Codes (WAC)
Document Reference	Description	Date of Issue	Status
458-20-158	Florists and nurserymen.Effective 7/1/70

Special Notices (SN)
Document Reference	Description	Date of Issue	Status
N/A	Qualifying Florists Exempt from Destination Sales Tax Sourcing

Washington Tax Decisions (WTD)
Document Reference	Description	Date of Issue	Status
4 WTD 17	BUSINESS & OCCUPATION TAX -- RETAIL SALES TAX -- EXCLUSION -- TRANSFER CHARGE.Florist made transfer charge for out-of-town delivery to cover costs of computer terminal, wire service membership dues, advertising expenses and a per-transaction transmission charge. Held: The transmission charge qualifies as the functional equivalent, in today's technology, of the telephone and telegraph charges mentioned in Rule 158; however, the transmission charge must be separately stated in order to qualify for exclusion from the measure of the sales and business and occupation tax.