For further information about the use tax, refer to RCW 82.12.020 and WAC 458-20-178 (Use tax).The following are examples of purchases by a laundry or dry cleaning service, or linen and uniform supply service that are subject to retail sales tax or use tax:(i) Soaps, cleaning solvents, and other articles or substances that do not become ingredients of the articles cleaned;(ii) Equipment such as wa