WAC 139 | 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.

Return to the full Tax Research Index

Revised Codes of Washington (RCW)
Document Reference	Description	Date of Issue	Status
82.04.240	Tax on manufacturers.
82.04.250	Tax on retailers.
82.04.270	Tax on wholesalers, distributors.
82.04.290	Tax on selected business services, financial businesses, or other business or service activities.
82.08.020	Tax imposed--Retail sales--Retail car rental.
82.08.02565	Exemptions--Sales of manufacturing and research and development machinery and equipment--Labor and services for installation--Exemption certificate--Rules.
82.12.02565	Exemptions--Use of manufacturing and research and development machinery and equipment--Exemption certificate prescribed by department--Annual summary.

Washington Administrative Codes (WAC)
Document Reference	Description	Date of Issue	Status
458-20-139	Trade shops - Printing plate makers, typesetters and trade binderies.Effective 7/1/70
458-20-139	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.

Excise Tax Advisories (ETA)
Document Reference	Description	Date of Issue	Status
125.08.140	SALE OF PHOTOGRAPHS TO SCHOOL CHILDREN Revised 2/2/09 See ETA 3017.2009
3017.2009	Sale of photographs to school children
397.04.140	PHOTOFINISHING FOR OUT-OF-STATE CUSTOMERS -This document explains that photofinishing is a manufacturing activity subject to the manufacturing or processing for hire B&O tax. WAC 458-20-140 (Photofinishers and photographers) currently provides this information. The ETA is also not entirely accurate as it excludes information on how manufacturers report multiple activities and claim a multiple activities tax credit (MATC). Cancelled by ETA 2003 -4s 09/14/01

Washington Tax Decisions (WTD)
Document Reference	Description	Date of Issue	Status
19 WTD 289	MANUFACTURING EQUIPMENT AND MACHINERY EXEMPTION - PRINTING.Blank printing plates, purchased for use in an intermediate step in the printing process, are exempt from retail sales/use tax as machinery and equipment used directly in a manufacturing if they meet the one-year useful life requirement.Blank printing plates purchased for a one-time use are not exempt.Other supplies including film, tape, and developer, are not exempt from retail sales/use tax as machinery and equipment.