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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Travel agents and tour operators

Travel agents and tour operators may earn money through fees, commissions, or both, for arranging travel, lodging, meals, or other similar services purchased by the customer. 

A travel agent or tour operator may also earn other types of income not listed here that should be reported under other classifications. 

How do I report my income?

If your taxable amount was $250,000 or less last calendar year:

Report under the Travel Agent/Tour Operator ($250,000 or less) classification. 
Tax rate: 0.275%

If your taxable income was more than $250,000 last calendar year:

Report your gross income under the Travel Agent/Tour Operator (over $250,000) classification.
Tax rate: 0.9%

References

RCW 82.04.260 (5) - Travel Agents

WAC 458-20-258 – Travel agents and tour operators.