Statistics & Reports > Tax Reference Manual 2002

RETAIL SALES TAX
RCW 82.08
Tax Base Selling price of tangible personal property and certain services purchased at retail
(i.e. by consumers). In general, the tax applies to goods, construction including
labor, repair of tangible personal property, lodging for less than 30 days, telephone
service, and participatory recreational activities. Some personal and professional
services, such as landscape maintenance and physical fitness, are taxable. The basic
definition of items and transactions subject to sales tax appears in RCW 82.04.050.
(NOTE: use tax applies to taxable items used within the state, if retail sales tax was
not paid; see following section.)