Services subject to sales tax

Retail services are services subject to sales tax. Below is a listing of service categories that are subject to sales tax when provided to consumers. The listing also includes some examples and links to additional resources.

Construction services (WAC 458-20-170)

• Constructing and improving new or existing buildings and structures. Installing, repairing, cleaning, improving, constructing, and decorating real or personal property for others.
• Cleaning, fumigating, razing or moving structures, including painting and papering, cleaning and repairing furnaces and septic tanks, and snow removal.
• Clearing land and moving earth.

Installation, cleaning, and repair services (WAC 458-20-173)

Landscaping and landscape maintenance (WAC 458-20-226)

Providing tangible personal property with an operator (WAC 458-20-211)

Retail recreation services (WAC 458-20-183)

• Fishing Charters.
• Day trips for sight-seeing.
• Service charges on tickets to professional sporting events.

Personal services

• Personal training at athletic and fitness facilities.
• Tanning.
• Tattooing.
• Turkish and steam baths, including hot tubs.
• Dating and escort services.

Miscellaneous services

• Car wash (including self-service facilities) or detailing cars, trucks, campers, boats, etc. (WAC 458-20-173).
• Catering and personal chefs (WAC 458-20-119).
• Extended warranties and maintenance agreements (WAC 458-20-257).
• Vehicle Towing.
• Automobile parking.
• Telephone services (458-20-245).
• Digital automated services, remote access software, and digital goods (WAC 458-20-15503).
• Escrow services and abstract and title insurance (WAC 458-20-156).
• Credit bureau services, including credit worthiness and tenant screening services.
• Alarm monitoring services.
• Domain name registration services.
• Restaurants (WAC 458-20-124).

RCW 82.04.050 defines “retail sales.”