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Real estate appraisers assess the value of real property and provide a report of their findings. Real estate inspectors examine the condition of a home and/or building and provide a report of their findings.
Gross income for real estate appraisal services and real estate inspection services is subject to B&O tax under the Service and Other Activities classification. Retail sales tax does not apply.
However, if you provide repair, installation, or other constructions services as part of your inspection, you may be subject to retailing B&O tax and you may have to collect retail sales tax. Please see our Construction industry guide.
Properties located outside of Washington
If you provide services for real properties located outside of Washington, you may be able to use our apportionment formula to determine how much of your apportionable income is subject to B&O tax in Washington.
References
RCW 82.04.290 Tax on service and other activities.
WAC 458-20-224 Service and other business activities.
Apportionment industry guide
