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Starting October 1: Some business services are now subject to retail sales tax, as required by state law, ESSB 5814. When you buy these services, vendors should add sales tax to your bill. If you sell these services, you should begin collecting retail sales tax. Learn more about Services newly subject to retail sales tax.
Tribal fishing, hunting, and gathering list of exempt goods and services
Note: These Category and Example lists are not exclusive.
| Category: | Example: |
| Cameras and accessories used in fisheries management activities |
|
| Camping equipment |
|
| Clamming equipment |
|
| Communication equipment |
|
| Crab pots | |
| Educational resources (fishing-related) |
|
| Fishing boats and fishing boat accessories |
|
| Fishing boat trailers |
|
| Fishing boat fuel |
|
| Fishing boat motors |
|
| Fishing gear |
|
| Food preparation |
|
| Hand and other miscellaneous tools | |
| Hatchery equipment | |
| Knives |
|
| Laboratory equipment used in fisheries management activities | |
| Navigation equipment |
|
| Nets |
|
| Operating supplies used in fisheries management activities | |
| Outdoor cooking equipment |
|
| Outdoor furniture used in fishing-related activities | |
| Parking charges incurred during fishing-related activities | |
| Repellant |
|
| Safety equipment and gear |
|
| Smoking equipment |
|
| Specialized fishing clothing (adults and children) |
|
| Storage materials and equipment |
|
| Transportation equipment |
|
| Category: | Example: |
|
Archery equipment and supplies |
|
| Backpacks | |
| Batteries | |
| Binoculars | |
| Camping equipment |
|
| Communication equipment |
|
| Educational resources (hunting and/or trapping related) |
|
| Food preparation |
|
| Game cameras and accessories |
|
| Guns |
|
| Gun accessories |
|
| Hunting ammunition | |
| Hunting blinds | |
| Knife sharpener | |
| Knives |
|
| Navigation equipment |
|
| Off-road vehicles (not listed for on-road use) and accessories |
|
| Outdoor cooking equipment |
|
| Outdoor furniture used in hunting activities | |
| Parking charges incurred during hunting activities | |
| Processing equipment and tools | |
| Repellant |
|
| Safety equipment and gear |
|
| Specialized hunting clothing (adults and children) |
|
| Storage materials and equipment |
|
| Transportation equipment |
|
| Trapping equipment and accessories |
|
| Category: | Example: |
| Axes/Hatchets |
|
| Backpacks | |
| Binoculars | |
| Camping equipment |
|
| Cardboard | |
| Cleaning supplies |
|
| Communication equipment |
|
| Duct tape | |
| Digging equipment |
|
| Educational resources (gathering related) |
|
| Food preparation |
|
| Harvesting materials |
|
| Knives |
|
| Navigation equipment |
|
| Outdoor cooking equipment |
|
| Outdoor furniture used in gathering activities | |
| Parking charges incurred during gathering activities | |
| Repellant |
|
| Rope/twine | |
| Safety equipment and gear |
|
| Saws |
|
| Seeds | |
| Specialized gathering clothing (adults and children) |
Boots
|
| Storage materials and equipment |
|
| Transportation equipment |
|
| Weaving materials |
|
| Wood gathering materials |
|
