Services subject to sales tax | DOR-WA

There is a misconception that all services are not subject to sales tax. This article clarifies that some services are subject to retail sales tax. Following is a listing of services that are subject to sales tax when provided to consumers.

Construction services (WAC 458-20-170)

  • Constructing and improving new or existing buildings and structures. Installing, repairing, cleaning, improving, constructing and decorating real or personal property for others
  • Cleaning, fumigating, razing or moving structures, including painting and papering, cleaning and repairing furnaces and septic tanks, and snow removal
  • Clearing land and moving earth

Installation and repair services (WAC 458-20-173)

  • Repairing, cleaning, installing, or decorating personal property for others
  • Furnaces, septic tanks, vehicles, appliances, etc.

Landscape maintenance (WAC 458-20-226)

Providing tangible personal property with an operator (WAC 458-20-211)

Retail recreation services (WAC 458-20-183)

  • Fishing Charters
  • Day trips for sight-seeing
  • Service charges on tickets to professional sporting events

Personal services

  • Personal training services
  • Tanning
  • Tattooing
  • Turkish and steam baths, including hot tubs
  • Dating and escort services

Miscellaneous services

RCW 82.04.050 defines “retail sales.”

For more information and updates see:

Department of Revenue / Services subject to sales tax 

Tax classifications for common business activities, DOR-WA

The materials posted in this article are for informational purposes only and should not be regarded as accounting or tax advice provided by YR Tax Compliance LLC. These materials have been prepared by professionals, however they should not replace professional services, and the user should seek advice before acting on any information presented. Every situation is uniquely different, and could make a world of difference on implementation of specific regulations.  YR TAX Compliance LLC assumes no obligation to provide notification of changes of tax laws, regulations or other factors that could affect the information posted.