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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% – 4.2%
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9/1/2015 – repealed effective 3/14/2019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1/1/2018 – repealed effective 7/1/2019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.

Status

Active

Amnesty Filing Dates

February 1- May 31, 2026

Go to Washington Amnesty Page
AMNESTY INCLUSION PERIODS

Limited four-year plus the current year lookback period for business and occupation (B&O) taxes and twelve months for uncollected retail sales tax

TAX TYPES AND CONDITIONS

The business must be headquartered outside of the United States, must not have an active registration with or have reported taxes to the Washington DOR in the statutory period (four years plus the current year), must not have been contacted by the DOR for enforcement purposes within the statutory period, and must not have engaged in tax evasion or misrepresentation. Businesses who have collected but not remitted sales tax will be subject to an unlimited lookback period and a 29% late payment of a return penalty only for collected and unremitted amounts.
AMNESTY BENEFITS

Limited lookback, waives up to 39% in potential penalties, and unremitted liabilities can be summarized by the DOR in a single assessment

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 Announces Temporary Penalty Relief Program for Tax Changes due to S.B. 5814

Washington’s Department of Revenue is offering temporary penalty relief for businesses affected by ESSB 5814, which made certain services newly subject to retail sales tax beginning Oct. 1, 2025. The program can waive penalties for qualifying unpaid or uncollected tax tied to those changes.

Washington Appeals Court Rules Gas Does Not Need to Physically Touch Products to Qualify for Exemption

A Washington Court of Appeals decision held that natural gas used in semiconductor manufacturing can qualify for a tax exemption even without direct physical contact with the product. The ruling clarifies how Washington interprets the gases-and-chemicals exemption and could affect other manufacturers claiming similar relief.

Washington Court of Appeals Ruling Clarifies Sourcing of Legal Services

A Washington Court of Appeals decision clarifies that legal-service receipts for B&O tax apportionment must be sourced to where the client receives the benefit of the work, not simply the billing address. The ruling has important implications for law firms, multistate service providers, and audit risk.

Self-Storage Rentals and Leases Are Taxable as Services in Washington, Effective April 1, 2026

Beginning April 1, 2026, Washington will treat self-service storage unit rentals as a taxable service for B&O tax (Service & Other Activities). The Department also clarifies that businesses generally do not collect retail sales tax on the storage rental/lease charge—plus how related retail sales (boxes, locks, etc.) are taxed.

Washington Updates Medical Devices Sales Tax Rule

Washington has updated its sales tax rule for medical devices, clarifying which items qualify as exempt medical equipment and supplies and when sales tax applies. Learn what changed and how the revisions affect healthcare providers, manufacturers, and sellers.

Washington provides interim guidance explaining new tax treatment for live presentations starting October 1, 2025

Washington’s Department of Revenue issued interim guidance explaining how live presentations will be taxed beginning October 1, 2025, including distinctions between taxable digital automated services and nontaxable live events. Learn who’s impacted and how to prepare.

Direct Pay Permit Guidance Provided by Washington State

Washington’s Department of Revenue explains how approved businesses can use a direct pay permit to buy goods and taxable services without sales tax at checkout, then accrue and remit state and local tax directly—plus eligibility thresholds and recordkeeping requirements.

Washington Announces International Remote Seller Voluntary Disclosure Program

Washington is offering a temporary voluntary disclosure program for foreign remote sellers starting February 1 2026, allowing a limited look‑back period and reduced penalties if they register and pay previously unreported taxes.

Washington Clarifies Multiple Points of Use (MPU) Sales Tax Exemption for Software Maintenance Agreements

The Washington Department of Revenue has issued updated guidance on the application of the multiple points of use (MPU) sales tax exemption for software maintenance agreements.

Bullion to be Subject to Washington Business & Occupation and Sales Tax

Beginning January 1, 2026, Washington will remove the exemption for precious metal and monetized bullion, making them subject to retail sales tax and B&O tax under the Retailing classification. See details, definitions, and compliance steps.

Washington Issues Guidance on Taxability of Temporary Staffing Services

Effective October 1, 2025, Washington will tax temporary staffing services under new rules. Interim guidance clarifies definitions, sourcing, and exclusions like hospital placements. | ESSB 5814 guidance

Washington’s Senate Bill 5814 Expands Sales Tax to Digital Services, Sparking Legal Concerns

Even though Senate Bill 5814 was just signed on May 20, 2025, by the Governor of Washington, legal challenges are already anticipated due to the controversial way the legislature singles out certain advertising services that are digitally or electronically delivered. The…

Washington Department of Revenue Determines Substantial Nexus for Out-of-State Company Based on Local Contractor Activities

Washington\’s Department of Revenue ruled that an out-of-state company established substantial nexus through in‑state contractor activity. Discover which actions triggered liability and how this ruling impacts remote businesses.

What Western States Can Teach Us About Sales Tax Trends

Western U.S. states are shaping the future of sales tax policy with innovative sourcing, digital tax rules, and economic nexus trends. Discover what tax pros need to know.

Washington State Announces Limited Time Voluntary Disclosure Program Expansion

Washington State has temporarily expanded its Voluntary Disclosure Program, offering relief for eligible businesses. Learn who qualifies and how to apply before the deadline.

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Business and Occupation Rates Set to Increase with Washington House Bill 2081

Change is in the air in Washington, as the Governor signed several bills on May 20, 2025, including House Bill 2081. This bill introduces new surcharges and increases to Business and Occupation (B&O) tax rates, with some hikes reaching as…

Washington Updates Reusable Bag Fee Requirements for Retailers

To reduce single-use plastics and promote sustainability, Washington requires retailers to follow specific bag fee guidelines. From October 1, 2021, through December 31, 2025 retailers must charge 8 cents per reusable bag. Beginning on January 1, 2026, the fee for…

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.