Washington DOR Publishes Interim Guidance on Taxability of Investigation, Security Services

The Washington Department of Revenue (DOR) published interim guidelines regarding the taxability of investigation, security, security monitoring, and armored car services. The guidelines clarify the services that constitute investigation, security, security monitoring, and armored car services, and specify that effective Oct. 1, these services will be considered as retail sales subject to retail sales tax and business and occupation (B&O) tax. The guidelines also explain how to determine the place of sale of investigation, security, security monitoring, and armored car services, clarify when the multiple points of use exemption may apply to these services, and retailing B&O tax amount and the ...