All revenue sources
Property TaxTax Book › Revenue › WA Sales Tax on B2B Services (ESSB 5814)
STATE · SALES · RCW 82.08

WA Sales Tax on B2B Services (ESSB 5814)

Added sales tax to many B2B services for the first time. So confusing that WA Department of Revenue temporarily waived penalties. 2026 legislation (SB 6346) partially reversed the most problematic provisions. Staffing, ...

Partially reversed Sales State
Latest year
Cumulative collected
Standard sales tax rate applied to B2B services
Current rate
Years of data

About this revenue source

Added sales tax to many B2B services for the first time. So confusing that WA Department of Revenue temporarily waived penalties. 2026 legislation (SB 6346) partially reversed the most problematic provisions. Staffing, live presentations, and certain professional services affected.

Authorization

Statutory or ballot basis for this revenue source.

Statutory citation: RCW 82.08

Effective: Oct 01, 2025

Collection history

Year-by-year amount collected as documented in the source ledger (Annual Tax Books for property-tax sources; CAFRs and revenue schedules for others).
Loading collection history…

Funds it feeds

Every governmental fund that this revenue source flows into. Allocation percentages are documented where the source materials specify them.
Loading linked funds…

Real-estate relevance

Increases operating costs for businesses in Bellingham

Discussed in meetings

Real Briefings that mention this revenue source.
No briefings tagged with this revenue source yet. As briefings get tagged, related meetings will appear here.

Sources: Annual Tax Books (Whatcom County Assessor); Comprehensive Annual Financial Reports; statutory text (RCW); ballot results; agency revenue schedules. Real Record renders the published numbers in plain language; we don't change the figures. Where the source uses a different label or category than ours, both are shown.