From the Washington Department of Revenue website…
There is a misconception that services are not subject to sales tax. This article clarifies that some services are indeed 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
- Car wash (including self-service facilities) or detailing cars, trucks, campers, boats, etc. (WAC 458-20-173)
- Catering and personal chefs (WAC 458-20-119)
- Extended warranties and maintenance agreements (WAC 458-20-257)
- Vehicle Towing
- Automobile parking
- Telephone services (458-20-245)
- Digital automated services, remote access software, and digital goods (WAC 458-20-15503)
- Escrow services and abstract and title insurance (WAC 458-20-156)
- Credit bureau services, including credit worthiness and tenant screening services
RCW 82.04.050 defines “retail sales.”
