WAC 102-02 | Washington Department of Revenue

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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Washington Administrative Codes (WAC)
Document Reference	Description	Date of Issue	Status
458-20-10202	Brief adjudicative proceedings for matters related to reseller permits. Effective January 1, 2010, reseller permits replaced resale certificates as the means to substantiate wholesale purchases. Legislation from Chapter 112, Laws of 2010, and Chapter 563, Laws of 2009, authorize the Department of Revenue (Department) to accept applications for reseller permits, issue reseller permits, and adopt rules for the effective implementation of the legislation.
458-20-10202	Effective January 1, 2010, reseller permits will replace resale certificates as the means to substantiate wholesale purchases. Chapter 563, Laws of 2009. Section 404 of this legislation authorizes the Department of Revenue (Department) to accept applications for reseller permits, issue reseller permits, adopt rules, and take any other action before January 1, 2010, necessary to ensure the effective implementation of the legislation.
458-20-10203	WAC 458-20-10202 Brief adjudicative proceedings for matters related to reseller permits Effective January 1, 2010, reseller permits will replace resale certificates as the means to substantiate wholesale purchases. Chapter 563, Laws of 2009. Section 404 of this legislation authorizes the Department of Revenue (Department) to accept applications for reseller permits, issue reseller permits, adopt rules, and take any other action before January 1, 2010, necessary to ensure the effective implementation of the legislation.