Services Newly Subject to Sales Tax in Washington

The Washington State Legislature recently passed Engrossed Substitute Senate Bill (ESSB) 5814,
expanding the definition of retail sales to include additional business activities.
Beginning October 1, 2025, businesses will be required to collect sales tax on the following services:

  • Advertising services
  • Live presentations
  • Information technology services
  • Custom website development services
  • Investigation, security, and armored car services
  • Temporary staffing services
  • Sales of custom software and customization of prewritten software

Please contact Paul Naehle
(Email | 857-299-7877)
or Wayne Britton
(Email | 857-216-7807).