Total Range for 2025
| Base state sales tax rate | 6.50% | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate |
| Local rate range | 0%-3.9% | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate |
| Total rate range | 6.5%-10.4% | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate |
| Economic sales nexus threshold | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | |
| Transactions threshold | N/A | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate |
| Sales tax return filing due date | 25th of following month | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate |
The base state sales tax rate in Washington is 6.5%, but since the local rates range from 0-3.9% the total sales tax range is 6.5-10.4%.
How to calculate your sales tax rate
Use our online sales tax calculator to determine the combined state and local sales tax rate for each location where you have a physical or economic nexus. Just enter your state and ZIP code to get your sales tax rate.
Example of using the sales tax rate in a tax calculation:
Selling a coffee in Seattle:
- Coffee costs $3.
- Seattle sales tax is 8.7%.
- Sales tax: $3 x 8.7% = $0.26.
- Customer pays = $3.26.
Nexus: Why do you need to collect sales tax in Washington?
If you’re selling goods and services in Washington then sales tax might apply! To determine your obligation, you need to understand “nexus,” which ties businesses to states for tax purposes.
Two types of nexus exist:
- Physical Nexus: Having a physical presence, like an office, warehouse, or employees in Washington, triggers this type. If you do, you likely need to collect sales tax.
- Economic Nexus: This kicks in when your sales within Washington exceed a certain economic threshold. Even without a physical presence, surpassing this threshold requires collecting sales tax.
Services
- Generally, services are not taxable in Washington.
- However, there are some exceptions for specific services
Goods
- Washington taxes the sale of most tangible personal property. This means if you’re selling physical items, they’re likely taxable.
- There are some exceptions, like groceries and certain prescription drugs.
Freight/Shipping
- Shipping and freight charges are generally taxable if they are part of the sale of taxable goods.
- However, there are some exceptions, such as if the shipping charges are separately stated and the customer has the option to choose a non-taxable shipping method.
Clothing
- Yes, clothing is taxable in Washington. The state of Washington imposes sales tax on most tangible personal property, including clothing.
Electronics
- Yes, electronics are taxable in Washington. As a seller of electronics in Washington, you are required to collect the appropriate sales tax and remit it to the state.
SaaS
- Yes, SaaS is taxable in Washington
Digital Products
- Washington classifies digital products as taxable under the same rules that apply to tangible personal property
Software
- Pre-written software is generally considered tangible personal property and therefore taxable.
- Custom software development services may not be taxable.
How to register for sales tax in Washington
In Washington, registering for sales tax doesn’t involve a traditional permit. Instead, you’ll establish a tax reporting account that allows you to collect and remit sales tax. Here’s the process:
- Apply for a Business License:
- Head to the Washington Department of Revenue (DOR) website.
- Utilize the Business Licensing Wizard to apply for your business license.
- Create a My DOR Account:
- After obtaining your business license, visit the Secure Access Washington (SAW) site.
- Click “New User? Sign Up” to create your online profile.
- Follow the prompts to set up your login credentials and complete multi-factor authentication.
- Register for Sales Tax:
- Once logged into your My DOR account, select “Apply for or Update a Business License.”
- The application will ask for your business details, including:
- Business name, address and contact information
- Federal Employer Identification Number (EIN)
- Business start date (or projected start date)
- Projected monthly sales and taxable sales
- Products or services offered
How to collect sales tax in Washington
- Include Tax in Your Prices:
The simplest way is to factor the total tax rate into your advertised prices. This shows customers the final price they’ll pay upfront.
- Collect Tax at Checkout:
When a customer makes a purchase, collect the appropriate sales tax amount on top of the base price. You can use a point-of-sale system (POS) programmed with the correct tax rates, or manually calculate it if you have a small business.
- Keep Records:
It’s crucial to maintain accurate records of all your sales and the sales tax you collect. This includes details like date, customer information, itemized sales, and the amount of tax collected.
How to get a sales tax permit/license in Washington?
Washington doesn’t use a sales tax permit. Instead, register for a business license which automatically sets you up for sales tax collection. You can do this online through the WA Department of Revenue website.
When are Washington’s sales tax returns due?
Washington state’s sales tax return due dates depend on your filing frequency, which is assigned based on your sales volume:
- Monthly Filers: Returns are due on the 25th of the following month. (Example: June sales tax return due July 25th)
- Quarterly Filers: Returns are due on the last day of the month following the tax quarter. (Quarters: Jan-Mar, Apr-Jun, Jul-Sep, Oct-Dec)
- Annual Filers: Returns are due by April 15th of the following year.
Is anyone exempt from sales tax in Washington?
In Washington, there isn’t a blanket exemption for any specific category of people. However, there are exemptions for certain types of purchases and for some organizations:
- Exempt Items: Washington exempts specific goods from sales tax, including groceries (excluding prepared food), prescription drugs, and certain manufacturing equipment.
- Tax-Exempt Organizations: Government agencies, some non-profit organizations, and federally recognized tribes may be exempt from paying sales tax on qualifying purchases. These organizations typically need a resale certificate to validate their exemption.
Do I Have to Collect Sales Tax from Washington Customers if I Sell on Amazon, Walmart, Ebay, or Etsy?
No.
Washington has a marketplace facilitator law. This means marketplaces like Walmart or Amazon are required to collect sales tax on behalf of third-party sellers on their platforms.
But if you have a sales tax nexus in Washington, you still need to collect sales tax on your other non-marketplace Washington sales.
