WAC 248 | 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
82.04.062	"Sale at wholesale," "sale at retail" excludes sale of precious metal bullion and monetized bullion -- Computation of tax.

Washington Administrative Codes (WAC)
Document Reference	Description	Date of Issue	Status
458-20-248	Sales of precious metal bullion and monetized bullion.

Washington Tax Decisions (WTD)
Document Reference	Description	Date of Issue	Status
19 WTD 799	B&O TAX – SALES TAX – SILVER CERTIFICATES – EXEMPTION. Precious metal bullion and monetized bullion are exempt from B&O and retail sales taxes per RCW 82.04.062. Silver certificates are neither precious metal nor monetized bullion.
33 WTD 14	RCW 82.04.050(1)(a), RCW 82.08.020: B&O TAX - RETAIL SALES TAX – COLLECTABLE CURRENCY. Sales of collectable currency are sales of tangible personal property subject to retail sales tax and retailing B&O tax.
33 WTD 486	RULE 248: B&O TAX – SALES TAX – MONETIZED BULLION – EXEMPTION. Precious metal bullion and monetized bullion are exempt from B&O and retail sales taxes per RCW 82.04.062.