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.

Wine sales to consumers

Sales of wine to consumers are subject to B&O tax under the Retailing classification and you must collect sales tax.

B&O and sales tax deduction

Retail sales of wine delivered to the buyer outside of Washington are exempt from B&O tax and sales tax. Income from such sales must be included in the gross amount you report on your tax return, but you may deduct the amounts that are delivered out-of-state under the Interstate and Foreign Sales deduction.