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Staffing industry
Important: Effective Oct. 1, 2025, most temporary staffing services are subject to retail sales tax. There is an exception for temporary staffing provided to hospitals.
TPS-TIE
Definitions
Indian: A person on the tribal rolls of an Indian tribe. A person on the tribal rolls is also known as an "enrolled member" or a "member" or an "enrolled person" or an "enrollee" or a "tribal member."
Indian country: has the same meaning as given in 18 U.S.C. 1151 and means:
Overview
Important: Effective Oct. 1, 2025, most temporary staffing services are subject to retail sales tax. There is an exception for temporary staffing provided to hospitals.
Engaging in more than one activity
Important: Effective Oct. 1, 2025, most temporary staffing services are subject to retail sales tax. There is an exception for temporary staffing provided to hospitals.
B&O tax and public utility tax exemptions and deductions
Important: Effective Oct. 1, 2025, most temporary staffing services are subject to retail sales tax. There is an exception for temporary staffing provided to hospitals.
Documentation
Important: Effective Oct. 1, 2025, most temporary staffing services are subject to retail sales tax. There is an exception for temporary staffing provided to hospitals.
Who is a tribal member?
Member
A person who is enrolled with the tribe upon whose territory an activity is taking place.
Spouse
The spouse of a tribal member, if the treatment of Washington Administrative Code (WAC) 458-20-192 does not conflict with tribal law, is a tribal member.
Specific B&O tax applications
Important: Effective Oct. 1, 2025, most temporary staffing services are subject to retail sales tax. There is an exception for temporary staffing provided to hospitals.
Additional resources
Important: Effective Oct. 1, 2025, most temporary staffing services are subject to retail sales tax. There is an exception for temporary staffing provided to hospitals.
Recordkeeping and tax collection
A seller is required to maintain appropriate records on the tax-exempt status of applicable business transactions. The seller must obtain a completed Tax Exemption for Sales to Tribes from the buyer.
