WAC 274 | 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	Staffing Guide

Revised Codes of Washington (RCW)
Document Reference	Description	Date of Issue	Status
82.04.540	Professional employer organizations

Washington Administrative Codes (WAC)
Document Reference	Description	Date of Issue	Status
458-20-274	Staffing Services.
458-20-274	These rules all refer to resale certificates. Proposed action is to add standard language to recognize reseller permits for sales made on or after January 1, 2010.

Excise Tax Advisories (ETA)
Document Reference	Description	Date of Issue	Status
3192.2014	Professional Employer Organizations - This ETA explains when a professional employer organization (PEO) providing employer services is eligible for a business and occupation tax deduction from gross income for qualifying costs paid to or on behalf of covered employees under RCW 82.04.540 and includes examples.