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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.”
