WAC 256 | 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	Nonprofit Organizations

Revised Codes of Washington (RCW)
Document Reference	Description	Date of Issue	Status
82.04.050	"Sale at retail," "retail sale."
82.04.4282	Deductions - Fees, dues, charges.

Washington Administrative Codes (WAC)
Document Reference	Description	Date of Issue	Status
458-20-256	Trade shows, conventions and seminars.Effective 3/5/90

Excise Tax Advisories (ETA)
Document Reference	Description	Date of Issue	Status
3182.2013	Trade Shows, Conventions, and Education Seminars Sponsored by Nonprofit Trade and Professional Organizations This ETA explains when a trade show, convention, or educational seminar is considered open to the general public for purposes of the business and occupation (B&O) tax deduction in RCW 82.04.4282 (Deductions - Fees, dues, charges).
3182.2013	Trade Shows, Conventions, and Educational Seminars Sponsored by Nonprofit Trade and Professional Organizations This ETA explained when a trade show, convention, or educational seminar is considered open to the general public for purposes of the business and occupation (B&O) tax deduction in RCW 82.04.4282 (Deductions - Fees, dues, charges). The Department and stakeholders have reexamined the need for this ETA and agree that existing WAC 458-20-256 is sufficiently clear and the additional explanation contained in the ETA is not needed and has therefore cancelled ETA 3182.2013.		Cancelled

Special Notices (SN)
Document Reference	Description	Date of Issue	Status
N/A	Draft: Trade Shows, Conventions and Educational Seminars Offered by Nonprofit Trade or Professional Organizations

Washington Tax Decisions (WTD)
Document Reference	Description	Date of Issue	Status
13 WTD 108	SERVICE B&O TAX -- LEASE VERSUS LICENSE TO USE REAL ESTATE -- TRADE SHOW SPACE. Under Rule 256, effective March 5, 1990, income from trade show space is subject to service B&O tax where the trade show is open to the public. Under Rule 118, for periods priorto March 5, 1990, income from trade show space is subject to service B&Otax where the space is provided for a short period and the taxpayer retains control over the space.
19 WTD 136	RETAIL SALES – WILDLIFE TOURS - DAY TRIPS FOR SIGHTSEEING PURPOSES VERSUS EDUCATIONAL ACTIVITIES.To determine whether the paramount purpose of a trip is educational or sightseeing, a variety of factors must be examined: Whether instruction is a substantial part of the trip; whether the sightseeing is incidental to the primary purpose of the trip; whether the trip is in essence a continuation or enhancement of an existing curriculum; whether credit or certification is given; whether established places of interest are visited; and the manner in which the trip is advertised and sold to the pub