Services are generally taxable in Washington state, including the following: Construction services. Installing, cleaning, repairing or otherwise altering or improving personal property of consumers (including interior cleaning services) Landscaping and landscape maintenance (including horticulture services)
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.
Sales tax rates Washington's retail sales tax is made up of the state rate (6.5 percent) and the local sale tax rate. Local rates vary depending on the location. The sales tax rate for items delivered to the customer at the store location (over the counter sales) is based on the store location.
Retail sales tax: Businesses selling goods at retail or performing retail services (such as custom prime construction) must also collect and remit retail sales tax on their total charges unless a specific exemption applies.
Washington has a 6.50 percent state sales tax rate and an average combined state and local sales tax rate of 9.38 percent. Washington has a 0.76 percent effective property tax rate on owner-occupied housing value.
Construction Contractors Must Be Registered. Washington State requires all construction contractors to register with L&I. State law also requires construction contractors to be bonded and insured to protect the public. Once registered, contractors can bid, advertise, and perform construction work.
The five states with the highest average combined state and local sales tax rates are Louisiana (10.12 percent), Tennessee (9.56 percent), Arkansas (9.46 percent), Washington (9.43 percent), and Alabama (9.43 percent).
The State of Washington imposes a 6.5% sales tax on all retail sales as defined by statute (RCW 82.08. 020). Cities, towns, counties, transit districts, and public facilities, districts may impose additional local sales taxes as described below.
Seattle sales tax details The minimum combined 2025 sales tax rate for Seattle, Washington is 10.35%. This is the total of state, county, and city sales tax rates.
The two exams to obtain your general contractor's license in Washington are the Business Management/Law exam and the Trade exam. They cover different materials, so you need to prepare sufficiently for both.