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9/1/2015 – repealed effective 3/14/2019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1/1/2018 – repealed effective 7/1/2019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

Taxation of Digital Products and Services in Washington Explained

The Washington Department of Revenue issued a notice explaining Engrossed Substitute House Bill 2075, which affects the taxability of digital products. Beginning July 26, 2009, all digital products, regardless how they are accessed, will be subject to sales or use…

Washington Readopts Reseller Permit Rules

Two sales and use tax emergency rules have been readopted by the Washington Department of Revenue. The rules explain the application process and eligibility requirements for reseller permits and the brief adjudicative proceedings for matters related to reseller permits. Beginning…

Employee Visits in Washington Establishes Nexus

An out-of-state manufacturer of vapor barriers and insulation facings established nexus in Washington state for business and occupation (B&O) tax purposes.

Washington Amends Rule on Motor Vehicle and Special Fuels Exemption

The Washington Department of Revenue has amended its rule on motor vehicle and special fuels exemptions as they relate to public transportation benefit areas (PTBA), county owned ferries, and county ferry districts. The amendment provides exemptions from sales and use…

Washington Sources Intrastate Direct Mail to the Shipping Location

Washington has issued a special notice on the sourcing rule changes for direct mail sellers. Effective July 26, 2009, sellers of direct mail originating in Washington and delivered to another location within Washington collect sales tax based on the address…

Washington Resale Certificate to Be Replaced by Seller’s Permit

Effective January 1, 2010, Washington’s self-issued resale certificates will be replaced with seller’s permits issued by the Department of Revenue. The aim of this replacement is to increase compliance and reduce misuse of the certificates, especially in the construction industry…

Washington Includes Property Tax Charged in Selling Price

Taxpayers who lease tangible personal property in Washington and are charged for property taxes by the leasing agent must also pay retail sales tax on the property tax charged. Personal property taxes are considered nondeductible from gross proceeds of sales…

Sales by In-State Affiliate Did Not Establish Nexus for Remote Seller in Washington

The sales made by an in-state affiliate in Washington did not create substantial nexus for the out-of-state company. The out-of-state company was in the business of selling products over the telephone and internet using television infomercials. The in-state affiliate, however,…

Washington Adopts Rule on Resale Certificate Renewal

As of July 1, 2008, the Washington Department of Revenue no longer requires resale certificates to be renewed every four years. The provisions of the resale certificate apply to all sales transactions as long as the seller has a “recurring…

Utah Sales and Use State and Local Rate Changes

Effective January 1, 2009, Utah’s state sales tax rate increased from 4.65% to 4.70%. The state tax on food sales remained at 3%. Utah County will assessed a new County of the Second Class Airport Highway and Public Transit Tax…

Washington Timber Industry Subject to Reduced Rates

Until June 30, 2024, the following activities are subject to a reduced business and occupation (B&O) tax rate of 0.2904%: sales of standing timber that must be severed from the land within thirty months, extracting for hire timber, manufacturing or…

Washington Amends Rule Regarding the Application of Sales Tax and Business and Occupation Tax for Optometrists

Washington amended the rule to no longer include repair and replacement parts in the definition of “prescription lenses”. Thus, customers will no longer receive a sales tax exemption on these purchases. To claim a retail sales tax exemption under RCW…

Washington Newspaper Definition Includes Electronic Version

In recent legislation the definition of “newspaper” has been expanded to mean all electronic versions of any printed newspaper and any supplement 1) provided in the newspaper, or 2) separate from the newspaper, but that has distribution within the circulation…

Washington Adopts a Destination-Based Tax System

Effective July 1, 2008, the Washington sales tax due on shipped or delivered goods is based on where the customer receives the product rather than the point from which it is shipped. The change from origin-based to destination-based sales tax…

Washington Becomes Full Member of SST Agreement

Washington State became the nineteenth full member on the Streamlined Sales Tax (“SST”)Governing Board, effective July 1, 2008. Previously, an associate member state, Washington amended its sales tax laws in 2007 and 2008 to conform to the SST Agreement. The…

Washington Rule on Delivery Charges Amended

Washington has amended its sales and use tax rule on delivery charges, which states that the measure of the tax is the “selling price”, including all delivery charges such as transportation, shipping, postage, handling, crating, and packing. Effective July 21,…

Governing Board Accepts Washington as a Full Member State

Washington State became a full member of the Streamlined Sales Tax (SST) Governing Board, effective July 1, 2008.

Washington Compliance of SST – Local Tax

Washington has amended several of its local tax and license provisions to provide that a business’s mere registration under or compliance with the Streamlined Sales and Use Tax Agreement does not constitute nexus for purposes of the local government’s authority…

Washington Amends Rule on Food and Food Ingredients

The Washington Department of Revenue amended the sales and use tax rule on food and food ingredients, effective December 31, 2007. The amended rule reflects that in a combined sale of taxable and exempt items, the entire transaction is exempt…

Washington Governor Signs SST Bill

Governor Chris Gregoire of Washington signed a measure encouraging Internet and catalog-based companies to collect and remit state sales taxes on purchases made by Washington residents. The governor, who originally requested the measure, stated that the bill “is absolutely about…

Washington SSTP Conformity Legislation Introduced

Washington has introduced legislation to conform to the requirements of Streamlined Sales and Use Tax Agreement which, if passed, which will become effective July 1, 2008. Prior attempts were made; however, legislation failed due to fear by some local governments…

Washington Printing Industry Rule Amended

The Washington Department of Revenue has adopted permanent amendments to a rule pertaining to the printing industry, including explanations of the business and occupation (B&O) and sales and use tax reporting responsibilities. The rule is revised to reflect Ch. 514,…

Washington Exemption Enacted For Farm Machinery

Effective July 1, 2006, Washington provides a sales and use tax exemption for eligible farmers that use replacement parts for qualifying farm machinery and equipment. A replacement part is a part that replaces an existing part, or which maintains a…

Washington Offers Motion Picture Credit

Effective June 7, 2006, Washington has created a business and occupation tax (B&O) credit for persons making cash contributions to a Washington motion picture competitiveness program (MPCP). A survey is required once a year by any motion picture production receiving…