Purchases by the recreational service provider | Washington Department of Revenue

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.

Assets, consumables, and supplies

Recreational service providers must pay retail sales or use tax on their purchases of goods and retail services used in providing their services.

Examples include:

Exercise equipment.
Point of sale systems.
Office furniture and equipment.
Cleaning supplies.

If the seller does not collect sales tax, you should report use tax.

Purchases for resale

Recreational service providers may use a reseller permit to purchase merchandise that will be sold to their customers without intervening use by the service provider.

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More information

WAC 458-20-102 Reseller permits.

WAC 458-20-178 Use tax and the use of tangible personal property.

Services subject to sales tax webpage

Use tax webpage

Reseller permits webpage