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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Other income

If your business earns income from personal or professional services or activities that have not been specifically classified by statute, you may be subject to B&O tax under the service and other activities classification.

Examples of income subject to the Service and Other Activities B&O tax include:

  • Commissions for laundry services a third party provides.
  • Commissions from long distance telephone service providers.
  • Fees for permitting a business to install a satellite antenna the premises.
  • Commissions for allowing placement of coin-operated machines at the hotel.
  • Commissions for permitting a broadcaster or cable operator to make sales to hotel guests.

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