Washington: Sales Tax Handbook
Are Services subject to sales tax?
While Washington's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of services in Washington, including janitorial services and transportation services. To learn more, see a full list of taxable and tax-exempt items in Washington.
Janitorial Services
EXEMPT
In the state of Washington, janitorial services does not include the cleaning of any exterior walls of buildings, the cleaning of septic tanks, special clean up jobs required by construction, fires, floods, etc., painting, papering, repairing, furnace or chimney cleaning, snow removal, sandblasting, or the cleaning of plant or industrial machinery or fixtures.
Transportation Services
EXEMPT
In the state of Washington, towing services, and similar automotive transportation services, are considered to be taxable. Charges incurred for moving existing structures or buildings are also considered to be taxable.
-->
Back to Washington Sales Tax Handbook Top