Submitted by San Juan County.
Beginning Oct. 1, multiple Washington businesses will be subject to new retail sales taxes. The 2025 Washington State Legislature passed Engrossed Substitute Senate Bill 5814, which added new business activities to the definition of retail sales.
According to the Washington Department of Revenue, new business activities impacted by the tax include advertising services, live presentations, information technology services, custom website development services, investigation, security and armored car services, temporary staffing services, and sales of custom software and customization of prewritten software.
On its website, DOR is providing resources prior to the effective date of Oct.1, including Interim Guidance Statements for the new services. Find the statements here:
Live presentations: https://dor.wa.gov/laws-rules/interim_guidance_statements/interim-guidance-statement-regarding-changes-made-essb-5814-live-presentations.
Custom Website Development Services: https://dor.wa.gov/laws-rules/interim_guidance_statements/interim-guidance-statement-regarding-changes-made-essb-5814-custom-website-development-services.
DAS Exclusion Modifications: https://dor.wa.gov/laws-rules/interim_guidance_statements/interim-guidance-statement-regarding-changes-made-essb-5814-das-exclusions-and-definition-retail.
Security Services: https://dor.wa.gov/laws-rules/interim_guidance_statements/interim-guidance-statement-regarding-changes-made-essb-5814-investigation-security-security.
Additional resources, including more information about the tax, can be found on the DOR website: https://www.dor.wa.gov/taxes-rates/retail-sales-tax/services-newly-subject-retail-sales-tax.
