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.

Interstate services and sales

Amounts derived from veterinary services performed outside Washington subject to the Service and Other Activities classification may be apportioned to other states if the business meets certain criteria. For more information, see our Apportionment guide.

Goods shipped or delivered outside the state are exempt from B&O tax and retail sales tax. Goods picked up in Washington by nonresident customers are always subject to B&O tax and generally subject to retail sales tax. For more information, see Sales tax exemption for Nonresidents.