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)
Day trips for sight-seeing.
Service charges on tickets to professional sporting events.
RCW 82.04.050 defines “retail sales.”