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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Reseller permits

Reseller permits are free and will be issued to businesses that make wholesale purchases. The permits allow businesses to purchase items or services for resale without paying retail sales tax. Examples of items a winery might purchase for resale include, but are not limited to:

  • Clothing, giftware.
  • Pre-packaged food and beverages.
  • Maps, posters.
  • Artwork, craft wares.
  • Paper bags, wine boxes, carrying cases.
  • Wrapping paper, pricing labels.

For further information refer to our Reseller permits web page.

References

WAC 458-20-102 Reseller permits.