Investigation, security, and armored car services

Starting Oct. 1, 2025, investigation, security, and armored car services are subject to Washington retail sales tax. If you sell these services in Washington, you must collect and submit sales tax.

What’s included

Investigation, security, security monitoring, and armored car services include, but are not limited to:

• Background checks.
• Security guard and patrol services.
• Personal and event security.
• Armored car transportation of cash and valuables.
• Security system services and monitoring.

What’s NOT included

Investigation, security, security monitoring, and armored car services do not include:

• Locksmith services.
• Forensic accounting services.
• Internal (not purchased from third parties) human resources investigations.
• Cyber security services (please instead see the department’s interim guidance statement regarding changes made by ESSB 5814 for Information Technology Services).
• Process servers.

For detailed scenarios and examples, review our Investigation, Security Monitoring, and Armored Car Services Interim Guidance.