Retail services are services subject to sales tax. Below is a listing of service categories that are subject to sales tax when provided to consumers. The listing also includes some examples and links to additional resources.
Construction services (WAC 458-20-170)
Installation, cleaning, and repair services (WAC 458-20-173)
Landscaping and landscape maintenance (WAC 458-20-226)
Providing tangible personal property with an operator (WAC 458-20-211)
Retail recreation services (WAC 458-20-183)
RCW 82.04.050 defines “retail sales.”