# WAC 458-20-107: WAC 458-20-107. Requirement to separately state sales tax—Advertised prices including sales tax > Washington · Regulations · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_20_107 ## Section - **Citation:** WAC 458-20-107 - **Heading:** WAC 458-20-107. Requirement to separately state sales tax—Advertised prices including sales tax - **Jurisdiction:** Washington - **Kind:** Regulations - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** Washington Administrative Code / Title 458 / Chapter 458-20 / Section 458-20-107 ## Text (1) Introduction. Under the provisions of RCW 82.08.020 the retail sales tax is to be collected and paid upon retail sales, measured by the selling price. (2) Retail sales tax separately stated. RCW 82.08.050 specifically requires that the retail sales tax must be stated separately from the selling price on any sales invoice or other instrument of sale, i.e., contracts, sales slips, and/or customer billing receipts. (For an exception covering food and beverage receipts, see WAC 458-20-124 , Restaurants, cocktail bars, taverns and similar businesses.) This is required even though the seller and buyer may know and agree that the price quoted is to include state and local taxes, including the retail sales tax. (a) The law creates a "conclusive presumption" that, for purposes of collecting the tax and remitting it to the state, the selling price quoted does not include the retail sales tax. This presumption is not overcome or rebutted by any written or oral agreement between seller and buyer. (b) Selling prices may be advertised as including the tax, and in such cases, the advertised price is not the taxable selling price. (3) Advertising prices including tax. (a) RCW 82.08.055 provides that a seller may advertise prices as including the sales tax or that the seller is paying the sales tax under the following conditions: (i) The words "tax included" are stated immediately following the advertised price in print size at least half as large as the advertised price print size, unless the advertised price is one in a listed series; (ii) When advertised prices are listed in series, the words "tax included in all prices" are placed conspicuously at the head of the list in the same print size as the list; (iii) If the price is advertised as including tax, the price listed on any price tag must be shown in the same way; and (iv) All advertised prices and the words "tax included" are stated in the same medium, whether oral or visual, and if oral, in substantially the same inflection and volume. ncluded in all prices" are placed conspicuously at the head of the list in the same print size as the list; (iii) If the price is advertised as including tax, the price listed on any price tag must be shown in the same way; and (iv) All advertised prices and the words "tax included" are stated in the same medium, whether oral or visual, and if oral, in substantially the same inflection and volume. (b) If these conditions are satisfied, as applicable, then price lists, reader boards, menus, and other price information mediums need not reflect the item price and separately show the actual amount of sales tax being collected on any or all items. (c) The scope and intent of the foregoing is that buyers have the right to know whether retail sales tax is being included in advertised prices or not and that the tax is not to be used for the competitive advantage or disadvantage of retail sellers. ## Nearby sections - [WAC 458-20-100 WAC 458-20-100. Informal administrative reviews](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_20_100.md) - [WAC 458-20-101 WAC 458-20-101. Tax registration and tax reporting](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_20_101.md) - [WAC 458-20-102 WAC 458-20-102. Reseller permits](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_20_102.md) - [WAC 458-20-102A WAC 458-20-102A. Resale certificates](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_20_102A.md) - [WAC 458-20-103 WAC 458-20-103. Gift certificates — Sale deemed to occur and retail sales tax collected at time of redemption](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_20_103.md) - [WAC 458-20-104 WAC 458-20-104. Small business tax relief based on income of business](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_20_104.md) - [WAC 458-20-105 WAC 458-20-105. Employees distinguished from persons engaging in and operating a business](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_20_105.md) - [WAC 458-20-106 WAC 458-20-106. Casual or isolated sales—Business reorganizations](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_20_106.md) - [WAC 458-20-107 WAC 458-20-107. Requirement to separately state sales tax—Advertised prices including sales tax](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_20_107.md) - [WAC 458-20-108 WAC 458-20-108. Selling price — Credit card service fees, foreign currency, discounts, patronage dividends](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_20_108.md) - [WAC 458-20-109 WAC 458-20-109. Finance charges, carrying charges, interest, penalties](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_20_109.md) - [WAC 458-20-110 WAC 458-20-110. Delivery charges](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_20_110.md) - [WAC 458-20-111 WAC 458-20-111. Advances and reimbursements](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_20_111.md) - [WAC 458-20-112 WAC 458-20-112. Value of products](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_20_112.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_20_107. Check the current official text before relying on it. Not legal advice.