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 Installation, cleaning , and repair services WAC Landscaping and landscape maintenance WAC Providing tangible personal property with an operator WAC Retail recreation services WAC RCW Subscribe to receive notifications Taxpayer Rights and Responsibilities.
All rights reserved. Services subject to sales tax. Construction services WAC 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. Day trips for sight-seeing. Service charges on tickets to professional sporting events. Personal services Personal training at athletic and fitness facilities. 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 Catering and personal chefs WAC Extended warranties and maintenance agreements WAC Vehicle Towing.
Automobile parking. Telephone services Digital automated services, remote access software, and digital goods WAC Escrow services and abstract and title insurance WAC Credit bureau services, including credit worthiness and tenant screening services.
