Yes, charter companies and owner/operators must pay retail sales tax on their purchases of bait provided to patrons during fishing charters. Fishing charters are a retail recreational service and the bait is a consumable item for the provider of the fishing charter. It does not matter whether a bait charge is itemized separately on receipts or with the advertised price of the charter.
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.