Washington State Sales Tax for self-employed individuals selling taxable goods or services. Covers the 6.5% state rate, local tax add-ons, destination-based sourcing, use tax, and the Combined Excise Tax Return. Primary source: RCW 82.08 (sales tax), RCW 82.12 (use tax).
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General reference only
This Guide is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
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State retail sales tax rate
6.5%RCW 82.08.020
State use tax rate
6.5%RCW 82.12.020
Seattle local sales tax rate
3.60%Washington DOR tax rate lookup (dor.wa.gov)
Seattle combined sales tax rate (state + local)
10.10%Washington DOR tax rate lookup (dor.wa.gov)
Tacoma local sales tax rate
3.80%Washington DOR tax rate lookup (dor.wa.gov)
Tacoma combined sales tax rate (state + local)
10.30%Washington DOR tax rate lookup (dor.wa.gov)
Bellevue local sales tax rate
3.60%Washington DOR tax rate lookup (dor.wa.gov)
Bellevue combined sales tax rate (state + local)
10.10%Washington DOR tax rate lookup (dor.wa.gov)
Spokane local sales tax rate
2.40%Washington DOR tax rate lookup (dor.wa.gov)
Spokane combined sales tax rate (state + local)
8.90%Washington DOR tax rate lookup (dor.wa.gov)
Vancouver (Clark Co.) local sales tax rate
2.00%Washington DOR tax rate lookup (dor.wa.gov)
Vancouver (Clark Co.) combined sales tax rate (state + local)
8.50%Washington DOR tax rate lookup (dor.wa.gov)
Unincorporated King County local sales tax rate
3.60%Washington DOR tax rate lookup (dor.wa.gov)
Unincorporated King County combined sales tax rate (state + local)
10.10%Washington DOR tax rate lookup (dor.wa.gov)
Number of local tax jurisdictions in Washington
Over 400Washington DOR tax rate lookup (dor.wa.gov)
Location code format for Combined Excise Tax Return reporting
4-digit codeWashington Department of Revenue — Combined Excise Tax Return instructions
Annual filers — due date
April 15Washington Department of Revenue — Combined Excise Tax Return; RCW 82.32.045
Quarterly filers — due date
Last day of month following the quarterWashington Department of Revenue — Combined Excise Tax Return; RCW 82.32.045
Monthly filers — due date
25th of the following monthWashington Department of Revenue — Combined Excise Tax Return; RCW 82.32.045
Registration requirement — who must collect
Any person making retail sales of tangible personal property or certain services in Washington must register with the Washington DORRCW 82.08.050
Sourcing method
Destination-based sourcing for all retail salesRCW 82.32.730
Manufacturing machinery and equipment — sales tax exemption
Exempt from sales tax when used directly in a manufacturing operationRCW 82.08.02565
Custom software — sales tax treatment
Exempt from retail sales taxRCW 82.04.192; RCW 82.04.050(6)
Grocery food (unprepared food for home consumption) — sales tax treatment
Exempt from retail sales taxRCW 82.08.0293
Prepared food (restaurants, heated food, food with utensils) — sales tax treatment
TaxableRCW 82.08.0293
Dietary supplements — sales tax treatment
TaxableRCW 82.08.0293
Soft drinks — sales tax treatment
TaxableRCW 82.08.0293
Digital goods (e-books, music, movies, apps) — sales tax treatment
Taxable at buyer's location rateRCW 82.04.192; RCW 82.04.050(6)
Digital automated services (SaaS) — sales tax treatment
Taxable at buyer's location rateRCW 82.04.192; RCW 82.04.050(6)
Professional services (consulting, legal, accounting, marketing) — sales tax treatment
NOT subject to retail sales taxRCW 82.04.050
Interstate sales shipped via common carrier to out-of-state buyers — sales tax treatment
Generally exempt; seller must retain documentation of out-of-state deliveryRCW 82.08.0273
Marketplace facilitator obligation effective date
January 1, 2020RCW 82.08.0531
Reseller permit — old resale certificate retirement date
2010 (old resale certificate retired; only valid reseller permits accepted since 2010)RCW 82.04.060
Local rates change frequency
QuarterlyWashington DOR tax rate lookup (dor.wa.gov)
Quick reference
| Field | Value |
|---|---|
| Jurisdiction | Washington, United States |
| Jurisdiction code | US-WA |
| Tax type | Sales and Use Tax + Business and Occupation (B&O) Tax (separate) |
| State sales tax rate | 6.5% |
| Local add-on range | 0.5% -- 4.0% |
| Maximum combined rate | ~10.25% (parts of Seattle and Tacoma) |
| Sourcing | Destination-based for ALL sales (SST rules) |
| Economic nexus | $100,000 in gross receipts (revenue only) |
| Primary legislation | RCW Chapter 82.08 (Sales); 82.12 (Use); 82.04 (B&O) |
| Tax authority | Washington State Department of Revenue (DOR) |
| Filing portal | https://dor.wa.gov |
| SST member | Yes -- full member |
| Return form | Combined Excise Tax Return (covers sales tax + B&O + use tax) |
| Vendor discount | None |
| No state income tax | Correct -- B&O tax is primary business tax |
| Federal framework skill | us-sales-tax |
| Skill version | 2.0 |
CRITICAL: Washington taxes virtually ALL digital products, including SaaS, streaming, and custom software delivered electronically. Broadest digital tax regime in the US.
Required inputs
| # | Question | Why it matters |
|---|---|---|
| 1 | Washington UBI number? | Required for filing |
| 2 | Assigned filing frequency? | Monthly, quarterly, annual |
| 3 | Nexus type? | $100K gross receipts threshold |
| 4 | Sell through marketplace facilitators? | Facilitators collect on facilitated sales |
| 5 | Sell digital products, SaaS, or streaming? | WA taxes virtually ALL digital products |
| 6 | Sell custom software? | WA taxes custom software delivered electronically |
| 7 | Understand B&O tax obligations? | B&O applies IN ADDITION to sales tax |
| 8 | Primary delivery/sales location? | WA is destination-based; hundreds of local rates |
Tangible personal property (RCW 82.08.020)
| Pattern | Taxable? | Notes |
|---|---|---|
| General TPP | TAXABLE | RCW 82.08.020 |
| Clothing and footwear | TAXABLE | NO clothing exemption |
| Motor vehicles | TAXABLE | Plus separate excise taxes |
Food and beverages (RCW 82.08.0293)
| Pattern | Taxable? | Citation |
|---|---|---|
| Grocery food (unprepared, home consumption) | EXEMPT | RCW 82.08.0293 |
| Prepared food (heated, with utensils, mixed ingredients) | TAXABLE | RCW 82.08.0293(2) |
| Candy (SST definition: no flour) | TAXABLE | RCW 82.08.0293(2)(d) |
| Soft drinks | TAXABLE | RCW 82.08.0293(2)(e) |
| Dietary supplements | TAXABLE | RCW 82.08.0293(2)(f) |
| Bottled water (plain, non-carbonated) | EXEMPT | |
| Alcoholic beverages | TAXABLE | Plus liquor taxes |
SaaS and digital goods (RCW 82.04.050(6))
| Pattern | Taxable? | Notes |
|---|---|---|
| Canned software (any delivery) | TAXABLE | RCW 82.04.050(6)(a) |
| Custom software (electronic delivery) | TAXABLE | Unlike most states -- WA taxes this |
| SaaS (cloud-hosted) | TAXABLE | Digital automated service; RCW 82.04.050(6)(b) |
| Digital music/movies/books | TAXABLE | Digital goods |
| Streaming services | TAXABLE | Digital automated service |
| Digital codes | TAXABLE | RCW 82.04.050(6)(c) |
| Remote access software | TAXABLE | Digital automated service |
Services (RCW 82.04.050)
| Pattern | Taxable? | Notes |
|---|---|---|
| Digital automated services | TAXABLE | RCW 82.04.050(6)(b) |
| Extended warranties/service contracts | TAXABLE | RCW 82.04.050(7) |
| Physical fitness services | TAXABLE | RCW 82.04.050(2)(a) |
| Amusement/recreation | TAXABLE | |
| Professional services (legal, accounting, consulting, medical) | NOT TAXABLE (sales tax) | Subject to B&O tax only |
| Landscape maintenance | NOT TAXABLE (sales tax) | B&O only |
Exemptions (RCW 82.08.0293)
| Pattern | Status | Citation |
|---|---|---|
| Grocery food | EXEMPT | RCW 82.08.0293 |
| Prescription drugs | EXEMPT | RCW 82.08.0281 |
| OTC drugs | TAXABLE | No OTC exemption |
| Agricultural machinery | EXEMPT | RCW 82.08.0268 |
| Manufacturing M&E | PARTIAL EXEMPTION | RCW 82.08.02565 -- local tax exempt, state may apply |
| Resale (WA Resale Certificate) | EXEMPT | RCW 82.08.030(1) |
| Interstate commerce | EXEMPT | RCW 82.08.0273 |
| Government purchases | EXEMPT | RCW 82.08.0255 |
| Trade-in value | EXEMPT | RCW 82.08.010(1)(c) |
| Newspapers (print) | EXEMPT | RCW 82.08.0253 |
Key combined rates
| Jurisdiction | Combined rate |
|---|---|
| Seattle | ~10.25% |
| Tacoma | ~10.20% |
| Spokane | ~8.90% |
| Vancouver (Clark County) | ~8.60% |
| Olympia | ~9.00% |
| Unincorporated King County | ~10.10% |
Sourcing
| Scenario | Rate applied |
|---|---|
| All sales (shipped, counter, intrastate, interstate) | Destination-based |
Use DOR rate lookup: https://dor.wa.gov/taxes-rates/sales-use-tax-rates
B&O rates (context only)
| Classification | Rate |
|---|---|
| Retailing | 0.471% |
| Wholesaling | 0.484% |
| Manufacturing | 0.484% |
| Service | 1.5% if prior-year taxable income < $1M; 1.75% if $1M–$4,999,999.99; 2.1% if $5M+ |
Forms
| Form | Use |
|---|---|
| Combined Excise Tax Return | Covers sales tax, B&O, use tax, other excise taxes |
Filed through My DOR (online portal).
Due dates
| Frequency | Due date |
|---|---|
| Monthly | 25th of following month |
| Quarterly | April 25, July 25, October 25, January 25 |
| Annual | April 15 |
Economic nexus (RCW 82.08.020; RCW 82.04.067)
| Parameter | Value |
|---|---|
| Revenue threshold | $100,000 in gross receipts |
| Transaction threshold | None |
| Measurement period | Current or preceding calendar year |
| Effective date | October 1, 2018 |
| Sales included | Gross receipts including exempt sales |
| Authority | RCW 82.08.020; RCW 82.04.067 |
Marketplace facilitator (RCW 82.08.0531)
| Rule | Detail |
|---|---|
| Effective date | January 1, 2018 (pre-Wayfair, one of earliest) |
| Authority | RCW 82.08.0531 |
Penalties
| Penalty | Rate |
|---|---|
| Late filing | 5%/month (max 25%) |
| Substantial underpayment | 5% |
| Evasion/fraud | 50% |
Statute of limitations
| Scenario | Period |
|---|---|
| Standard | 4 years |
| No return | Unlimited |
| Fraud | Unlimited |
Situation: $1,000 sale in Seattle. Resolution: Collect ~$102.50 sales tax from customer. ALSO pay B&O ($1,000 x 0.471% = $4.71). B&O is retailer's own obligation.
Situation: WA business subscribes to cloud HR platform. $100/month. Resolution: TAXABLE. Sales tax at combined rate.
Situation: Business pays $20,000 for custom software, delivered electronically. Resolution: TAXABLE in WA (unlike most states). RCW 82.04.050(6)(a).
Situation: Seattle retailer ships to Spokane customer. Resolution: Charge Spokane rate (~8.90%), not Seattle rate (~10.25%).
Situation: Retailer asks about collection allowance. Resolution: Washington does NOT offer a vendor discount. Sellers retain no portion.
Input: $1,000 laptop. Rate: 10.25%. Expected: Tax = $102.50.
Input: $200 groceries. Expected: Tax = $0.
Input: $300/month cloud HR. Spokane rate: 8.90%. Expected: Tax = $26.70/month.
Input: Oregon seller, $120K WA sales. Expected: Exceeds $100K. Must register.
Input: Seattle retailer ships $500 to Vancouver, WA. Rate: 8.60%. Expected: Tax = $43.00.
Input: $5 chocolate bar (no flour) in Tacoma. Rate: 10.20%. Expected: Tax = $0.51.
Input: $300 jacket in Seattle. Rate: 10.25%. Expected: Tax = $30.75.
Input: $50 warranty in Seattle. Rate: 10.25%. Expected: Tax = $5.13.
Input: Seattle business buys $3,000 from Oregon retailer. No tax collected. Rate: 10.25%. Expected: Use tax = $307.50.
Input: $20,000 custom software delivered electronically. Seattle. Expected: Tax = $2,050.
This skill is provided for informational and computational purposes only and does not constitute tax, legal, or financial advice. All outputs must be reviewed by a qualified professional (CPA, EA, or tax attorney) before filing.
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
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Other Washington computations in the OpenAccountants Tax Library.
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