WAC 165 | 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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(Industry Guides)
Document Reference	Description	Date of Issue	Status
N/A	Hospital Guide
N/A	Nonprofit Organizations Guide

Revised Codes of Washington (RCW)
Document Reference	Description	Date of Issue	Status
82.02.020	Retail Sales Tax Imposed
82.04.050	"Sale at retail," "retail sale."
82.04.070	"Gross proceeds of sales."
82.04.190	"Consumer."
82.04.250	Tax on Retailers
82.04.270	Tax on Wholesalers, Distributors
82.04.290	Tax on Selected Business Services, Financial Businesses, or Other Business or Service Activities.
82.08.010	Definitions.
82.08.0202	Retail sales of linen and uniform supply services
82.14.020	Definitions
82.14.030	Sales and Use Taxes Authorized - Additional Taxes Authorized - Maximum Rates

Washington Administrative Codes (WAC)
Document Reference	Description	Date of Issue	Status
458-20-165	Laundries, dry cleaners, self-service laundries and dry cleaners
458-20-165	Laundry, dry cleaning, linen and uniform supply, and self-service and coin-operated laundry services.Effective 12/14/02.
458-20-165	Laundry, dry cleaning, linen and uniform supply, and self-service and coin-operated laundry services The Department is amending WAC 458-20-165 (Rule 165) to recognize the following legislation: Chapter 563, Laws of 2009 – This legislation replaced resale certificates with reseller permits as the means to substantiate wholesale purchases effective January 1, 2010. Chapter 6, Laws of 2007 – This legislation changed the retail sales tax sourcing requirement for some sales. Information specific to sourcing retail sales is provided in WAC 458-20-145 Local sales and use tax.
458-20-165	Laundry, dry cleaning, linen and uniform supply, and self-service and coin-operated laundry services.

Excise Tax Advisories (ETA)
Document Reference	Description	Date of Issue	Status
3005.2009	Intervening use
3005.r109	Intervening use. Effective January 1, 2010, reseller permits will replace resale certificates as the means to substantiate wholesale purchases. Chapter 563, Laws of 2009.
379.12.165	LAUNDRY EQUIPMENT USED IN FACILITATING SALES Revised 2/2/09 See ETA 3005.2009

Special Notices (SN)
Document Reference	Description	Date of Issue	Status
N/A	Self-service Laundry Facilities
N/A	Tax Reporting Changes for Linen and Uniform Supply Services
N/A	Important Changes for Nonprofit Org & Local Government

Washington Tax Decisions (WTD)
Document Reference	Description	Date of Issue	Status
19 WTD 350	RETAIL SALES TAX-- WASHING MACHINES IN APARTMENT COMPLEXES.Operator of washers and dryers placed in apartment complexes owned by another person must report revenues it collects from the machines under the retailing B&O tax category and remit sales taxes thereon, pursuant to a 1993 statutory amendment.Taxpayer failed to show it was not the "operator" for purposes of determining who was to collect and remit sales tax on the machine revenues.