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Generally, income is attributed to where the customer is located. For more information, see our guides regarding Apportionment and Out of state businesses reporting thresholds and nexus.
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.
