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Real estate businesses are subject to retail sales or use tax on the purchase of furniture, equipment, consumable goods, and retail services. Examples of purchases real estate businesses must pay sales or use tax on include, but are not limited to:
- Office equipment and furnishings.
- Mobile applications, such as apps used for managing lock boxes, lead generation, social media management, etc.
- Charges for the license to use a Multiple Listing Service (MLS) portal/application. This is considered a digital automated service (DAS)
- Construction, repair, and maintenance services.
- Marketing and promotional items, such as “for sale” signs, business cards, etc.
- Security systems.
- Landscaping services.
You owe Washington use tax when you acquire goods and certain retail services for use in Washington without paying sales tax. This includes items that are donated to your business or otherwise acquired without purchase.
Use tax rates are the same as sales tax rates. The location of first taxable use of the property as a consumer in Washington determines which rate applies to you.
Use our Tax Rate Lookup Tool to find tax rates and location codes for any location in Washington.
References
Chapter 82.08 RCW Retail sales tax
Chapter 82.12 RCW Use tax
WAC 458-20-145 Sourcing retail sales for business and occupation tax and state and local retail sale tax – Sourcing for use tax for purchasers.
WAC 458-20-178 Use tax and the use of tangible personal property.
Landscaping and horticultural services industry guide
Construction industry guide
