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.

  1. Home
  2. Education
  3. Industry Guides
  4. Lodging Guide
  5. Parking And Business Improvement Area Special Assessments

Parking and business improvement area special assessments

Effective May 10, 2021, lodging businesses that collect a Parking and Business Improvement Area special assessment from their guests do not have to collect sales tax or pay B&O tax on such charges.

These charges are not considered part of the selling price and do not have to be reported on your excise tax return if they are separately stated from the room rate on all sales documents.

References

RCW 35.87A.010(2)(b)