WAC 102-A | 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
458-20-102A	WAC 458-20-102A Resale Certificates WAC 458-20-102 (Rule 102) currently explains the resale certificate and conditions under which a buyer may furnish a resale certificate to a seller. Effective January 1, 2010, reseller permits will replace resale certificates as the means to substantiate wholesale sales. Chapter 563, Laws of 2009. The Department of Revenue (Department) is amending Rule 102 to explain the reseller permit and conditions under which a buyer may furnish a reseller permit to a seller.

Excise Tax Advisories (ETA)
Document Reference	Description	Date of Issue	Status
3097r1.2009	Deferred sales tax. Effective January 1, 2010, reseller permits will replace resale certificates as the means to substantiate wholesale purchases. Chapter 563, Laws of 2009.