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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Commercial passenger fishing

Commercial passenger fishing generally refers to sport fishing (i.e., guided or charter fishing). Generally, gross income from sport fishing trips is subject to business and occupation (B&O) tax under the Retailing classification, and retail sales tax applies.

For more information, please see our Fishing charters guide.

References

WAC 458-20-176 Commercial deep sea fishing—Commercial passenger fishing—Diesel fuel