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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WAC 274

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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.