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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.
Washington Tax Decisions
| Title | Date | Document | Description |
|---|---|---|---|
| Det. No. 09-0311, 30 WTD 1 (2011) | 30WTD1.pdf | A nightclub appeals an assessment of retail sales tax and retailing business and occupation (B&O) tax on cover charges claiming that the charges were for listening to music as a spectator and not for dancing. We uphold the assessment. |
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| Det. No. 10-0209, 30 WTD 10 (2011) | 30WTD10.pdf | An automobile panel manufacturing company protests retail sales taxes assessed on a fire suppression system installed into a spray/bake paint booth that qualified for a machinery and equipment (M&E) sales tax exemption under RCW 82.08.02565. We grant the exemption. |
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| Det. No. 10-0192, 30 WTD 5 (2011) | 30WTD5.pdf | A bail bond company that is licensed as an insurance agent authorized to solicit and execute surety bail bonds as an agent for a national surety bond insurer on behalf of criminal defendants petitions for correction of a business and occupation (B&O) tax assessment. The bail bond company’s position is that its gross income derived from its surety bail bond business should be taxed at the insurance producers B&O tax rate and that its taxable gross income should not include the amounts held in trust for the national surety bond insurer. Taxpayer’s petition is granted. |
