The Washington Statement for Miscellaneous Services is a document that is used to determine the fees for various services provided by the state of Washington. This statement is issued by the Department of Revenue and lists the various services that are taxable and the associated fees. These services include but are not limited to: hotel and motel fees; vehicle rentals; repair and maintenance; storage; pet care; entertainment and amusement; and other services. The Washington Statement for Miscellaneous Services can be divided into two categories: general services and special services. General services are services that are provided to the public and are taxable. Special services are services that are provided to a specific customer and are exempt from taxation. The Washington Statement for Miscellaneous Services is an important document for businesses to understand the taxation of services within the state.