WAC 116 | 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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Revised Codes of Washington (RCW)
Document Reference	Description	Date of Issue	Status
82.04.050	"Sale at Retail," "retail sale."

Washington Administrative Codes (WAC)
Document Reference	Description	Date of Issue	Status
458-20-116	These rules all refer to resale certificates. Proposed action is to add standard language to recognize reseller permits for sales made on or after January 1, 2010.
458-20-116	Sales and/or use of labels, name plates, tags, premiums, and advertising material.Effective 10/3/93

Special Notices (SN)
Document Reference	Description	Date of Issue	Status
N/A	Sales or Use Tax on Inventory Tracking Supplies (Tags, Labels, Tickets, etc.)

Washington Tax Decisions (WTD)
Document Reference	Description	Date of Issue	Status
11 WTD 219	RETAIL SALES TAX -- USE TAX -- PREMIUMS.A "premium" is something offered free or at a reduced price as an inducement to buy.Premiums given away free of charge to potential customers for this purpose without the concomitant sale of something else are subject to sales/use tax. Accord: ETB 341.08.116.
26 WTD 91	RCW 82.04.280:B&O TAX - PRINTING AND PUBLISHING - ADVERTISING MATERIALS AND COUPONS.An assortment of separately printed advertisements and coupons printed on separate pieces of paper and inserted into an envelope cannot properly be described as a work or issue, and is therefore not a "publication."Because the collection of separate pieces of paper is not a "publication," it does not qualify as a "periodical or a magazine" for purposes of the printing and publishing B&O tax classification.
28 WTD 115	RULE 116, RULE 178; RCW 82.12.020: USE TAX – PREMIUMS – DIRECT BROADCAST SATELLITE PROGRAMMING – FREE EQUIPMENT AND INSTALLATION: Providers of direct broadcast satellite programming are not exempt from deferred sales tax/use tax on the free equipment and installations that they gave subscribers because the free equipment and installations are not tax exempt premiums.