Washington Revised Code Title 82. Excise Taxes § 82.08.064. Tax rate changes

(3)(a) A sales and use tax rate increase under this chapter or chapter 82.12 RCW imposed on services applies to the first billing period starting on or after the effective date of the increase.

(b) A sales and use tax rate decrease under this chapter or chapter 82.12 RCW imposed on services applies to bills rendered on or after the effective date of the decrease.

(c) For the purposes of this subsection (3), “services” means retail services such as installing and constructing and retail services such as telecommunications, but does not include services such as tattooing.