WAC 148 | 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

(Industry Guides)
Document Reference	Description	Date of Issue	Status
N/A	Beauticians Guide

Revised Codes of Washington (RCW)
Document Reference	Description	Date of Issue	Status
82.04.250	Tax on retailers.
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.
82.14.030	Sales and use taxes authorized--Additional taxes authorized--Maximum rates.

Washington Administrative Codes (WAC)
Document Reference	Description	Date of Issue	Status
458-20-148	Barber and beauty shops.

Washington Tax Decisions (WTD)
Document Reference	Description	Date of Issue	Status
12 WTD 101	B&O TAX -- RETAIL SALES TAX -- DEFINITION -- PHOTO SESSION FEE. Photo session fees and beauty salon services were held taxable under the Service and Other Activities tax classification when invoiced and paid separately from an order for prints.