Starting Oct. 1, 2025, Washington expanded retail sales tax (and retailing B&O) to several service categories under ESSB 5814. This has caused some confusion for taxpayers and potential missteps with compliance. The good news is that there is a penalty relief program. For more on the ESSB 5814 Penalty Relief Program see DOR’s website here. For a plain-English overview of what changed, see DOR’s Services newly subject to retail sales tax page.