// Exemption
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Retail Sales & Use Tax exemption · RCW 82.04.192(3)(b)(ix) · enacted 2009
No 2025–26 change identified — this preference was reviewed against the 2025–26 session laws and is unchanged from the 2024 study baseline.
Details
- Citation
- RCW 82.04.192(3)(b)(ix)
- Study reference
- E1554-1
- Tax type
- Retail Sales & Use Tax
- Preference type
- Exemption
- Category
- Business
- Year enacted
- 2009
- End date
- None scheduled
Fiscal impact (2024 study estimates)
- Revenue if repealed — local ($M)
- FY 2024: 0 · FY 2025: I · FY 2026: I · FY 2027: I
- Revenue if repealed — state ($M)
- FY 2024: 0 · FY 2025: I · FY 2026: I · FY 2027: I
- Taxpayer savings — local ($M)
- FY 2024: I · FY 2025: I · FY 2026: I · FY 2027: I
- Taxpayer savings — state ($M)
- FY 2024: I · FY 2025: I · FY 2026: I · FY 2027: I
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
Home Laws & Rules Interim Guidance Statements Interim Guidance Statement Regarding Changes Made By ESSB 5814 For Investigation, Security, Security Monitoring, And Armored Car Services Print Interim guidance statement regarding changes made by ESSB 5814 for investigation, security, security monitoring, and armored car services September 12, 2025 Purpose Effective October 1, 2025, Engrossed Substitute Senate Bill 5814, Laws of 2025, Chapter 422 ( ESSB 5814 ) makes investigation, security, security monitoring, and armored car services a retail sale subject to Washington’s retailing business and occupation (B&O) tax and retail sales tax if sold to a consumer. The purpose of this interim guidance statement is to provide guidance that taxpayers can rely on while the Department of Revenue (department) creates permanent guidance. This interim guidance is divided into the following sections: Background and relevant law. What are investigation, security, security monitoring, and armored car services? What is the tax treatment of investigation, security, security monitoring, and armored car services? How do I determine where the sale of investigation, security, security monitoring, and armore
Does this apply to you?
This is reference data from the 2024 study — not advice, and 2025–26 legislation may have changed it. Three ways to go deeper: