Sales tax now applies to some services

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.

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Purchases

Generally, you must pay retail sales or use tax on goods used to operate your business. Examples include, but are not limited to:

  • Furniture and fixtures.
  • Office equipment and supplies.
  • Toys and playground equipment.
  • Diapers and other items used to care for children.
  • Items provided to students without a separate charge.

If you purchase such items and the seller does not collect sales tax, you must report Use tax.

References

RCW 82.04.050 “Sale at retail,” “retail sale”

RCW 82.12.020 Use tax imposed

WAC 458-20-178 Use tax and the use of tangible personal property