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9/1/2015 – repealed effective 3/14/2019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1/1/2018 – repealed effective 7/1/2019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

Inactive

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.

Design Services Classified as Taxable Retail Service in Washington

A company’s architectural design services were denied a Washington sales tax refund. More…

Cloud-Based Fax, Messaging and Email Services Taxable in Washington

A company was liable for Washington taxes on its cloud-based fax, messaging, and email services. More…

Congress Approves Permanent Extension of Internet Tax Freedom Act

Congress approved a permanent extension of the Internet Tax Freedom Act, signed into law by the President 02/24/16. More…

Washington Issues Guidance on Trailing Nexus

Washington issued guidance on one-year trailing nexus, effective as of 06/01/10. More…

Third-Party Warranty Services Create Nexus in Washington

Third-party warranty services offered by a wholesaler create nexus in Washington. More…

Internet Tax Freedom Act Extended Through October 1, 2016

The President signed an act to extend the Internet Tax Freedom Act through 10/01/16. More…

Internet Tax Freedom Act Extended Until December 11, 2015

U.S. House of Representatives passed a provision to extend the Internet Tax Freedom Act until 12/11/15. More…

House Introduces Remote Transactions Parity Act of 2015

U.S. House of Representatives introduced the Remote Transactions Parity Act of 2015 on 06/15/15. More…

Washington Expands Manufacturing Exemption to Include Certain Software Developers

Washington expanded its manufacturing exemption to include certain software developers, effective 08/01/15. More…

Washington Extends Data Center Sales Tax Exemption

Washington extended its data center sales tax exemption to centers constructed between 07/01/15 and 07/01/25. More…

Washington Issues Guidance on Changes to Nexus Standards

Washington issued guidance on new nexus standards applicable to out-of-state sellers, effective 09/01/15. More…

Washington Enacts Click-Through and Economic Nexus Provisions

Washington enacted click-through and economic nexus provisions, effective 09/01/15. More…

Tacoma, Washington Enacts Tax Amnesty Program

Tacoma, Washington enacted a one-time tax amnesty program for local taxes to take place 06/01/15 through 06/30/15. More…

Washington Implements Amendments to SST Agreement

Washington implemented amendments to the Streamlined Sales and Use Tax Agreement, effective 07/24/15. More…

Washington Amends Rule on Solar and Renewable Energy and Solar-Heat Systems

Washington updated a sales and use tax rule on the state’s exemption for certain solar and renewable energy systems, effective 07/28/14. More…

Taxpayer’s Payroll Exceeds Threshold and Creates Nexus in Washington

An out-of-state company established nexus in Washington under the B&O tax statutory threshold because the taxpayer had payroll of more than $53,000 in the state.

Washington Releases Economic Nexus Minimum Thresholds

The Washington Department of Revenue has issued an advisory providing the substantial nexus thresholds for business and occupation tax purposes.

Senate Introduces Marketplace Fairness Act of 2015

On March 10, 2015, a bipartisan group of senators introduced the Marketplace Fairness Act of 2015.

Washington Provides Guidance on Export Sales

Washington has provided guidance on the requirements for a sale to qualify as an export sale exempt from retail sales tax when a customs broker is involved.

Internet Tax Freedom Act Extended Until October 1, 2015, Permanent Extension Introduced

On December 16, 2014, President Barack Obama signed an act including a provision that extends the Internet Tax Freedom Act until October 1, 2015.

Washington State Sales Tax Exemption for Certain Nonresidents Does Not Include Marijuana Sales

Washington has updated a tax advisory on the sales and use tax exemption for certain nonresidents for purchases of tangible personal property, digital goods, and digital codes.

Trade Show Visits Established Nexus in Washington

Trade show visits by employees of an out-of-state seller were sufficient to create nexus for purposes of Washington sales and use and business and occupation taxes.

Internet Tax Freedom Act is Extended through December 11, 2014

President Barack Obama has signed federal legislation extending the Internet Tax Freedom Act through December 11, 2014.

Manufacturer Has Nexus in Washington due to Activities that Maintain a Market In-State

An out-of-state company that designs and manufactures custom heating systems had nexus with Washington for business and occupation (B&O) tax purposes due to the presence of a third-party sales representative and company engineers who assisted in the installation of the…