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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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Authorizing law

Revised Code of Washington (RCW):

82.01.060

82.32.160

82.32.170

82.32.180

82.32.190

82.32.200

82.32.215

82.32.780

82.32.783

84.08.120

84.41.120

34.05

59.30

63.29

Washington Administrative Code (WAC):

458-20-100

458-20-10001

458-20-10002

458-20-10003

458-20-10004

458-20-10202

458-20-273

240-15

More Information

More information

What Department actions are reviewable?

Rule 100 reviews

  • Starting a Rule 100 review
  • Extensions for requesting a Rule 100 review
  • Rule 100 Hearings
  • Rule 100 Decisions
  • Rule 100 Small claims review
  • Rule 100 Letter ruling review
  • Rule 100 Executive level review
  • Rule 100 Reconsideration requests
  • Rule 100 Further appeal rights
  • Rule 100 Settlements
  • Publishing your Rule 100 decision

APA Appeals

  • What is an APA appeal?
  • Revocation of your business license
  • Reseller permit appeals
  • Unclaimed property appeals
  • Other APA appeals

Other information

  • Authorizing law
  • Contact information
  • Settlement Track created to make settlement process quicker
  • Non-acquiescence statements
  • Statistics
  • Reseller permits

What Department actions are reviewable?

Rule 100 reviews

  • Starting a Rule 100 review
  • Extensions for requesting a Rule 100 review
  • Rule 100 Hearings
  • Rule 100 Decisions
  • Rule 100 Small claims review
  • Rule 100 Letter ruling review
  • Rule 100 Executive level review
  • Rule 100 Reconsideration requests
  • Rule 100 Further appeal rights
  • Rule 100 Settlements
  • Publishing your Rule 100 decision

APA Appeals

  • What is an APA appeal?
  • Revocation of your business license
  • Reseller permit appeals
  • Unclaimed property appeals
  • Other APA appeals

Other information

  • Authorizing law

  • Contact information
  • Settlement Track created to make settlement process quicker
  • Non-acquiescence statements
  • Statistics
  • Reseller permits

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  • Home
  • Open a business
    • Get started
    • Apply for a license
    • Plan for taxes
  • Manage a business
    • Run
    • Grow
    • Close
  • Taxes & rates
    • Sales & use tax rates
    • Tax incentives
    • Business & occupation tax
    • Retail sales tax
    • Use tax
    • Property tax
    • Other taxes
    • Income tax
  • File & pay taxes
    • Filing frequencies & due dates
    • File or amend my return
    • Report no business activity
    • Late filing
    • Reviews and appeals
    • Apply for a tax refund
  • Education
    • Industry guides
    • Events & workshops
    • Watch a video
    • Audits
  • Forms & publications
    • Forms by name
    • Forms by subject
    • Publications by name
    • Publications by subject
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