Vessel brokers and dealers are sellers under the law (RCW 82.08.050) and are required to collect and remit sales tax to the Department of Revenue with their excise tax returns. Sales Tax on Services: A State by State Guide | BCS ProSoft While Washington's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. However, if a company performs routine and repetitive “janitorial services,” described in WAC 458-20-172, the company’s receipts are not subject to retail sales tax. This page discusses various sales tax exemptions in Washington. While the Washington sales tax of 6.5% applies to most transactions, there are certain items that may be exempt from taxation. 82.08.0202: Retail sales of linen and uniform supply services. For instance, if the services provided have to do with construction services, the state of Washington will most likely see them as being taxable. GIS Data Downloads. Below we have compiled a spreadsheet of all 50 states and DC, indicating whether they impose sales tax on consulting services. Español | Русский | 한글 | Tagalog | Tiéng Viét | 漢語, Information technology products and services, El alivio comercial de COVID-19 está disponible, Computer hardware: laptops, desktops, tablets, handheld devices, mobile devices, Computer systems: computers and associated prewritten software, Computer networks: two or more computer systems with common storage, Installation of cable and wiring for computer networks, Prewritten computer software and applications, Prewritten computer software upgrades, updates, patches or keys, Routine installation of prewritten software, Repair or maintenance of computer hardware, systems or networks, Prewritten software maintenance agreement that includes software updates and upgrades, Digital goods: downloaded, streamed or accessed, Customization or configuration of prewritten computer software, Non-routine installation of prewritten computer software, Project management; developing project definition and scope requirements, System design, development, implementation, integration and migration, Performance assessment: testing system and components, System architecture: analysis and design of complex business and technology requirements, Assisting with network operations and support, Technology support: troubleshooting, basic analysis, hardware and software technical support (not repairs) and production services support, Custom software and services rendered to custom software, Website services: design, maintenance, hosting, In-person training related to hardware or software, Data processing services, such as processing checks, images, or forms. The listing also includes some examples and links to additional resources. Cleaning, fumigating, razing or moving structures, including painting and papering, cleaning and repairing furnaces and septic tanks, and snow removal. The King County, Washington sales tax is 10.00%, consisting of 6.50% Washington state sales tax and 3.50% King County local sales taxes.The local sales tax consists of a 3.50% special district sales tax (used to fund transportation districts, local attractions, etc).. If the prewritten software purchased by the licensee is delivered in Washington, then the entire charge for the site license is subject to retail sales tax if purchased from a seller responsible for collecting Washington's sales tax. Due to the pandemic, our offices are closed to the public. The listing also includes some examples and links to additional resources. Use tax is calculated at the same rate as the sales tax at the purchaser's address. Property tax lookup tool. Installing, repairing, cleaning, improving, constructing, and decorating real or personal property for others. Please visit our Contact page for support options. Tax Rate Charts show how much sales tax is due based on the amount of a sale. Generally subject to retail sales or use tax, Generally not subject to retail sales or use tax 82.08.0203: Exemptions — Trail grooming services. The King County Sales Tax is collected by the merchant on all qualifying sales made within King County COVID-19 business relief is available. Further, some states dig even deeper, and pass laws that say things like SaaS is taxable if your customer is other businesses (B2B) but it’s not taxable if you are selling business-to-consumer (B2C). RCW 82.04.192 – Digital products definitions. The rate charts range from 7.0 percent to 20.5 percent and calculate up to a $100 sale. Streamlined sales tax. smaller businesses that rely on outside services. 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