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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.
Custom website development
Starting Oct. 1, 2025, custom website development services are subject to Washington retail sales tax. If you sell these services in Washington, you must collect and submit sales tax.
“Custom website development services” mean the design, development, and support of a website provided by a website developer to a customer. Website consulting and training services that support the functionality and operation of a website are also subject to sales tax as website development services.
Custom website development services also include services that are performed for new and existing websites.
These services do not include web hosting or domain name registration services.
For detailed scenarios and examples, review our Custom Website Development Interim Guidance.