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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.
Nexus for Jan. 1, 2010 through May 31, 2010
The following nexus thresholds apply to sales delivered or sourced to Washington and income apportioned to Washington for the period starting January 1, 2010 through May 31, 2010. If your business meets any of the following thresholds, your business must register and report for this period.
Retail sales tax
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Physical presence in 2009 or 2010
Retailing B&O tax
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Physical presence in 2009 or 2010
Wholesaling B&O tax
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Physical presence in 2009 or 2010
Service and Other Activities (and other Apportionable activities) B&O tax
- Physical presence in 2009 or 2010
