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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

Miscellaneous services

RCW 82.04.050 defines “retail sales.”