WAC 191 | 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
82.04.270	Tax on wholesalers, distributors
82.04.290	Tax on Selected Business Services, Financial Businesses, or Other Business or Service Activities.
82.08.020	Retail Sales Tax Imposed
82.12.020	Use Tax Imposed
82.14.030	Sales and use taxes authorized--Additional taxes authorized--Maximum rates
82.24.010	Definitions
82.24.020	Tax imposed--Additional taxes for specific purposes--Absorption of tax--Possession defined.

Washington Administrative Codes (WAC)
Document Reference	Description	Date of Issue	Status
458-20-191	Federal reservations. Repealed effective 2/5/05, in conjunction with revised Rule 190.

Special Notices (SN)
Document Reference	Description	Date of Issue	Status
N/A	Vehicle Purchases for Enrolled Members of Indian Tribes
N/A	Tax Exemptions on Sales of Goods and Services to Indians and Indian Tribes Taking Place in Indian Country
N/A	"New Buyers" Retail Sales Tax Exemption Certificate

Washington Tax Decisions (WTD)
Document Reference	Description	Date of Issue	Status
9 WTD 286-29	State has jurisdiction and authority to levy and collect taxes upon persons, other than the federal government, with respect to business transactions conducted upon federal reservations.