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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Printing and publishing – general

Businesses that print and/or publish magazines, periodicals, and other printed materials are generally taxable under the Printing and Publishing business and occupation (B&O) tax classification.

Businesses reporting under printing and publishing do not have to report under the Wholesaling or Retailing B&O tax classification. However, they must collect retail sales tax on sales of printed and/or published materials to Washington consumers.

Advertising income

Printers and publishers must report advertising income as follows:

  • Businesses that print and/or publish magazines and periodicals - under the Printing and Publishing B&O tax classification.
  • Businesses that both print and publish books, music, circulars, etc. - under the Printing and Publishing B&O tax classification.
  • Businesses that only publish books, music, circulars, etc. - under the Service and Other Activities B&O tax classification.

Litter tax

Printers and publishers of magazines must report Litter tax on the total value of magazines printed or sold (wholesale and retail) in Washington.

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