The Washington Department of Revenue has issued guidance regarding the taxability of repair services for nonresidents of Washington. Tangible personal property repair services performed in Washington for customers located outside of Washington are subject to Washington business and occupation (B&O) tax. This stands even if the repair business delivers the repaired item to the customer outside of Washington. However, the repair service is NOT subject to Washington sales or use tax on either the labor or the parts if the delivery to the customer occurs outside of Washington. (Tax Topics, Washington Department of Revenue, July 27, 2017)