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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Examples: Motor transportation

Example 1

Speedy Trucking is hired to pickup office furniture in City A and then deliver it to City C. The total mileage from the pickup point to the delivery point is twenty miles. The carrier will use a direct route from City A, through City B, and deliver the goods in City C. City B’s corporate limits are within five miles of both City A and C.

The motor transportation tax applies because the corporate limits of City A and City C are more than 5 miles apart.


Example 2

Speedy Trucking is hired to transport goods from City A to City B. The total mileage between the pickup point and delivery point is fifteen miles. There is 10 miles between the corporate limits of City A and City B.

The motor transportation tax applies because the corporate limits of City A and City B are more than five miles apart.


Example 3

Speedy Trucking is hired to transport goods from City A to a farm 6 miles outside of City A.

The motor transportation tax applies because the destination is not within five miles of the corporate limits of City A.