In Washington, whether employment placement services are taxable depends on whether a worker performs an activity defined as a retail sale.
Utah is an origin-based state. This means you're responsible for applying the sales tax rate determined by the ship-from address on all taxable sales.
Professional services are generally not taxable in Washington State. However, some services are subject to sales tax. “Constructing and decorating real or personal property for others” is taxable. As are digital automated services and digital goods.
Prewritten software is tangible personal property. Sales, rentals, leases and charges for using prewritten software in Utah are taxable regardless of delivery method (boxed, hosted, downloaded, etc.). Charges to upgrade prewritten software are also taxable.
Services to individuals and businesses – things like haircuts, medical bills, consultant fees, etc. – are not “personal property,” and are most often not subject to sales tax. However, some services are subject to sales tax, as listed in RCW 82.04. 050.
Utah sales tax overview The Utah (UT) state sales tax rate is currently 4.7%. Depending on local municipalities, the total tax rate can be as high as 8.7%.
That includes the 4.85% state sales tax rate in Utah and additional local sales taxes ranging between 0% and 8.1%. While some states have sales tax exemptions on clothing, there are no exemptions for clothing on either local or state sales tax in Utah.
In Utah, groceries are not subject to state sales tax. This means that any food items purchased for home consumption, including meats, dairy products, fruits, vegetables, and canned goods, are exempt from sales tax.
The current self-employment tax rate is 15.3%. You'll be able to deduct some of your business expenses from your income when calculating how much self-employment tax you owe.