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In Washington state we pay 10.3% sales tax on everything we sell at the car wash, bay time, vending items. We don't pay sales tax per say on electricity, gas, water sewer, they have there own taxes built into the service. Chemicals and any repair parts we pay use tax, use tax is the same as sales tax 10.3% if they are purchased out of state. The state minimum wage has just gone up to $16.66 an hour.