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Washington Sales Tax

On this page you will find handy sales and use tax information about Washington.

How to use this page:

We’ve pulled in the information from all our Charts for a consolidated view by state.  Here you can see the sales tax rates and if the state has remote seller nexus rules. You can also see any sales tax holidays or amnesty programs that may exist, though these do not apply to all states.

Below the chart you can find any News & Tip item we have published that relates to Washington that you can filter by topic. This will help you get informed on current and past legislation that has passed in the state.

State Sales Tax Rates
State Rate

6.500%
Range of Local Rates

0.5% – 4.1%
Local Rates Apply to Use Tax

Yes
Remote Seller Nexus Rules
CLICK-THROUGH NEXUS

9/1/2015 – repealed effective 3/14/2019

REPORTING REQUIREMENTS

1/1/2018 – repealed effective 7/1/2019
ECONOMIC NEXUS

B&O Tax: 7/1/2017

Sales Tax as alternative to Notice/Reporting: 1/1/2018

Economic Nexus: 10/1/2018 – see state notice
MARKETPLACE NEXUS

1/1/2018
Sales Tax Amnesty
Status

Inactive

Amnesty Filing Dates

June 1, 2015 - June 30, 2015

Go to City of Tacoma Amnesty Page
AMNESTY INCLUSION PERIODS

Applies to local City of Tacoma business tax and license fees due April 30, 2015 or earlier.

TAX TYPES AND CONDITIONS

Local City of Tacoma business tax and license fees. The amnesty program applies to the following taxes: Business and Occupation (B&O) Taxes; Private Utility Taxes; Admissions Taxes; Gambling Taxes; Annual Business License Fees; Regulatory License Fees; and Unreported Liabilities.
AMNESTY BENEFITS

Interest and penalties waived, 50% of civil penalties waived.

Status

Inactive

Amnesty Filing Dates

February 1, 2011 to April 30, 2011

Go to Washington Amnesty Page
AMNESTY INCLUSION PERIODS

All tax liabilities due before February 1, 2011.

TAX TYPES AND CONDITIONS

Amnesty applies to state and local sales and use taxes, state business and occupation taxes, and state public utility taxes. Included in sales and use taxes are general retail sales and use taxes, rental car taxes, King County food and beverage tax, additional sales and use tax on sales and leases of motor vehicles, lodging taxes (not including tourism promotion area lodging charges), and brokered natural gas use tax. Application must be filed by April 18, 2011.
AMNESTY BENEFITS

Waiver of all interest and penalties for all tax returns due prior to November 25, 2010.

Administration Information
Streamlined Sales Tax Status

Full Member
NUMBER OF TAXING AUTHORITIES

371 Sales Tax Jurisdictions
HOME RULE AUTHORITIES

N/A
Sales Tax Sourcing (Intrastate)

Destination
Sales Tax Return Due Date

25th of month following reporting period. Other filing periods: last day of month following reporting period.
Exemption Information
RESALE CERTIFICATE

Washington Resale Certificate
TYPES OF EXEMPTIONS

Product types of exemptions: food, prescription drugs, sales to nonresidents, manufacturers’ machinery and equipment, newspapers, and more

 

Entity types of exemptions: federal government sales, interstate and foreign sales, sales to Indians or Indian Tribes

 

Washington Exemption Certificate Forms
State Links
State Tax Web Page

Washington Department of Revenue
Rate Look-Up Page

Washington Sales Tax Rate Look-Up
Registration Link

Register for Washington Sales Tax
History & Fun Facts
HISTORY

Washington imposed its retail sales tax and compensating use tax to supplement the retail sales tax beginning in 1935.

 

Washington became a full member of the Streamlined Sales and Use Tax Agreement by conforming its legislation, effective July 1, 2008.
FUN FACTS
  • Washington has an enhanced food fish excise tax that commercial fishers may be liable for in addition to B&O tax. “Enhanced food fish” include species of food fish, shellfish, and anadromous game fish caught in Washington territorial and adjacent waters, and several other additional fish.
  • Washington does not impose a state income tax, however it does have a Business and Occupation (B&O) tax. This is in addition to retail sales tax on all sales subject to the retailing classification of the B&O Tax. The rate ranges from .471% to 1.5% depending upon the classification.

Washington Updates Rules on Reseller Permits for Contractors

The Washington Department of Revenue has amended the definition of “contractor” in the application process and eligibility requirements for reseller permits.

Washington Supreme Court Ruling Clarifies Sales Tax Application in Royal Oaks Case

The Washington Supreme Court recently ruled in Royal Oaks Country Club v. State of Washington, Department of Revenue, affirming that Royal Oaks’ initiation fees qualify as a “bona fide” initiation fee, allowing them to be wholly deductible under Washington’s business and occupation (B&O) tax statute.

Juice Drink Sales Tax Action Dismissed by Washington Court of Appeals

This case began after Keith Caneer purchased 100% juice from four major grocery stores which charged Mr. Caneer sales tax on the juice, tax which the plaintiff claims was wrongly and unfairly collected, as the juice was exempted from sales tax.

Washington State Rules that Packaging, Packing, and Distribution Machinery Does Not Qualify for Manufacturing Exemption

A taxpayer protested Washington State auditors’ conclusions that a facility operated by the taxpayer was not entitled to a manufacturing exemption for equipment used at a facility.

Washington Court of Appeals Upholds Renton’s Utility Tax on TracFone

In a recent ruling, the Washington Court of Appeals affirmed that TracFone Wireless, Inc. is liable for municipal utility taxes under the City of Renton’s ordinance.

Washington Clarifies Sales and Use Tax for Live Online Classes

As of February 7, 2024, Washington State has provided guidance on the taxability of live online classes.

Washington Court of Appeals Upholds Pre-Marketplace Facilitator Amazon FBA Seller Liabilities

In a ruling filed on January 23, 2024, the Court of Appeals of the State of Washington denied an appeal of an audit assessment made by the Department of Revenue on sales made by two Amazon sellers between 2011 and 2018.

Gross Receipts Taxes 101

Here is the 101 knowledge that you need to know to get you acquainted with gross receipts taxes…

Washington State Grants Tax Exemption to Publishing Industry Leaders

Starting January 1, 2024 certain businesses in Washington state engaged mainly in printing or publishing newspapers or eligible digital content will be exempt from the business and occupation (B&O) tax.

Washington Provides Guidance on Sales Tax Treatment of Crowdfunding

The Washington Department of Revenue (DOR) has provided comprehensive guidance on the sales tax implications associated with crowdfunding endeavors.

Washington Affirms Business & Occupation Tax Assessment Based On Business Activities of Out of State Taxpayer

Washington state appellate panel affirmed the Board of Tax Appeals’ final decision granting summary judgment finding in favor of the Washington Department of Revenue (DOR) for a Business and Occupation (B&O) tax assessment.

Sales Made to Canadian Residents but Delivered in Washington Are Subject to Tax

The Washington Department of Revenue (DOR) has issued guidance regarding the taxability of sales made to Canadian residents that are shipped to businesses in Washington for pickup by the Canadian residents.

Washington Provides Guidance on Taxability of Business Assets

The Washington Department of Revenue (DOR) has issued guidance regarding the taxability of sales of business assets.

Washington Releases Guidance for Calculating Tax Due on Meals Provided by Senior Living Communities

Effective July 23, 2023, Washington state has revised its tax rules regarding meals provided to residents of senior living communities.

Washington Releases Guidance for Data Center Exemption Expiration Dates

The Washington Department of Revenue has released an Excise Tax Advisory providing further detail about the duration of the state\’s data center sales and use tax exemptions.

Washington Enacts Exemption for Indian Tribe Telecommunications Infrastructure Projects

Effective July 1, 2023, Washington has enacted a sales and use tax exemption for telecommunications infrastructure projects involving a federally recognized Indian tribe.

Washington Finds Utilities Meter Data Management Service to be Exempt

A Washington appellate court has ruled against the state Department of Revenue and a lower court\’s summary judgement, and ruled in favor of a company that collects and transmits data for Washington-based power companies.

Federal Contractor Required to Pay Washington Use Tax on Design and Engineering Costs Associated with Government Contract

The Court of Appeals of Washington determined that Alstom Power Inc. was required to pay Washington use tax for a turbine rehabilitation project.

Washington Superior Court Dismisses Case Challenging Tax Collection by Grocery Chains

The Washington Superior Court, King County, has dismissed a class action suit brought against multiple grocery chains. The claim alleged that the grocery stores in question improperly collected tax on transactions that should have qualified as exempt sales of food and food ingredients.

Streamlined Sales Tax Member States Submit New Certificates of Compliance and Update Tax Administration and Taxability Matrices for 2022

All Streamlined Sales Tax Agreement member states have now submitted their 2022 updated certificates of compliance, tax administration practice matrices, and updated library of definitions.

Washington issues interim statement regarding the taxability of non-fungible tokens

Purchases of non-fungible tokens, or NFTs, are taxable in most cases and sellers of NFTs are subject to Washington business and occupation (B&O) tax on gross proceeds, according to an interim statement provided by the Washington Department of Revenue in July.

Washington Taxes Account Access Services

The Washington Department of Revenue (DOR) denied a company seeking to claim sales tax exemptions for their account access services to credit unions.

Washington Enforces Collection of Sales Tax for Renewable Energy Equipment Sales

Washington Department of Revenue held a taxpayer accountable for collecting sales tax on their retail sales to a renewable energy company.

Service Providers: Don’t Assume You Are Always Tax-Free!

Service providers—especially in the professional services realm—can be quick to assume that their services are nontaxable and that they do not need to collect sales tax and remit sales tax on their sales of services.