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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  5. Exterior Cleaning Of Windows And Walls

Exterior cleaning of windows and walls

Q: Is the exterior washing of windows a janitorial service?

A: Yes. Both the interior and exterior window washing are considered to be janitorial services when they are not part of a special clean up job such as clean up after construction. Therefore, retail sales tax is not collected on the charges for washing windows. The contractor owes B&O tax under the Service and Other Activities classification on the gross income from these services. WAC 458-20-172 provides:

"The term 'janitorial services' includes activities performed regularly and normally by commercial janitor service businesses. Generally, these activities include the washing of interior and exterior window surfaces..."

Q: Is the exterior cleaning of the walls of a building a janitorial service?

A: No. The cleaning of the exterior walls of buildings is not a janitorial service. Therefore, retail sales tax must be collected on these charges and the contractor owes B&O tax under the Retailing classification. WAC 458-20-172 goes on to provide:

"The term 'janitorial services' does not include, among others, cleaning the exterior walls of buildings..."