Ultimate Washington Sales Tax Guide

Washington sales tax processes can seem like a maze of rules and deadlines.

To make it easy for you, we'll explore how to calculate sales tax for every county and city in Washington. We’ll also answer essential questions like how to collect sales tax and whether you’re eligible to collect.

Additionally, we'll introduce you to a reliable solution that’ll ensure sales tax compliance throughout the entire process.

Washington Sales Tax Rate Range 2024 

Washington has a minimum state sales tax rate of 6.500%. Additionally, counties, cities, and districts can levy local sales taxes. 

For instance, Cashmere, Chelan County, has a sales tax rate of 8.400%. This includes a state sales tax of 6.500%, 1.300% of county sales tax, and 0.600% of district taxes.

Note: The sales and use tax of Chelan County has increased by 0.1% from January 1, 2024.

How to Calculate Sales Tax in Washington

Add the following rates to calculate your sales tax in Washington:

• State sales tax
• County sales tax
• District sales tax
• City sales tax

For instance, let's calculate the sales tax rate of Ocean Shores, Grays Harbor County:

• Washington sales tax rate of 6.500%
• Grays Harbor county sales tax of 1.700%
• Ocean Shores city sales tax rate of 0.200%
• Combined district sales tax rate of 0.700%

This brings the total sales tax rate to 9.100%.

Find your city here for a detailed overview of its sales tax rates.

Sales Tax Rates in Washington by County

Next, let’s see how you can collect sales tax in Washington.

Collecting Washington Sales Tax from Customers

Here are a few questions you may have about Washington state sales tax collection.

Do I Have to Collect Washington Sales Tax from Customers?

Retailers who meet these two requirements are required to collect sales tax in Washington: 

• You have a sales tax nexus in Washington.
• You sell taxable products or services in Washington.

What Creates a Sales Tax Nexus in Washington?

In Washington, any retailer who makes a taxable sale and has a nexus must collect sales tax. 

Some factors that create nexus in Washington include:

• Economic Nexus: Businesses with taxable sales of more than $100,000 in the past 12 months.

• Physical Location: Businesses with a store, office, warehouse, or other place of business. Distributing taxable items using mediums other than mail or common carriers also creates a nexus.

• Employee Location: Businesses with employees in the state.

• Events: Businesses that participate in more than one trade convention per year must register for sales tax. However, businesses participating in trade shows should apply for a sales tax permit. 

Learn more about the sales tax nexus and when you’re required to collect sales tax.

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.

Taxable Products in Washington

The Washington state imposes a sales tax on most tangible personal property. However, some necessities, such as food, clothing, and groceries, are not taxable. 

Here’s a detailed run-down of the items taxed in Washington.

Are Groceries Taxable in Washington? 

No. Grocery items are non-taxable in Washington. 

Is Clothing Taxable in Washington?

Yes, clothing is taxable in Washington.

Are Digital Products Taxable in Washington?

Yes, digital products are taxable in Washington.

Is Software-as-a-Service (SaaS) Taxable in Washington?

Yes. SaaS is taxable in Washington. 

Are Services Taxable in Washington?

Yes, some services are taxable in Washington. These include: 

• Custom construction
• Certain personal services, such as:
  • Tanning
  • Use of athletic and fitness facilities
  • Recreational services
  • Tattooing
• Extended warranties
• Renting equipment with operators
• Repairs to real or personal property
• Specialized activities, such as:
  • Lawn mowing, tree and shrub pruning, and
  • Trimming
  • Escrow services

Tax-Exempt Items

Some items that enjoy sales tax exemption in Washington are:

• Farm products, such as horticultural services, feed, seed, and poultry.
• Producer goods, like manufacturing machinery used for production, semiconductor materials, and computers.
• Public activities, such as road construction, ridesharing vehicles, and fuel for urban transit.
• Health-related purchases, like prescription drugs, medical devices, and blood banks.

But to collect sales tax on these items, you need a seller’s tax permit. Let's explore how you can get one.

How to Register for a Washington Seller's Permit

You can register for a Washington seller's permit online at the ​​Washington Department of Revenue.

Learn how to register for a seller's permit in every US state.

Do I Need a Washington Sales Tax License if I’m Only a Wholesaler? 

Yes.

You need a Washington sales tax permit even if you are only a wholesaler. 

Do I Need a Washington Seller's Permit if I Only Sell Temporarily in the State?

Yes, but if you meet certain requirements, you only need a Temporary Registration Certificate.

The criteria for a Washington Temporary Registration Certificate are:

• You sell at no more than two (2) events per year
• Your event lasts not longer than one month
• You are required to obtain a Temporary Registration Certificate for each event.

Read more about sales tax on attending, exhibiting at, and selling at trade shows in Washington.

How to Collect Sales Tax in Washington

Washington is a destination-based sales tax sourcing state. 

This means that when you make a taxable sale to a customer in Washington, you should charge the sales tax rate at the buyer’s ship-to address. 

Find out more about sales tax on shipping in every US state.

How to File and Pay Sales Tax in Washington

There are multiple ways to file and pay sales tax in Washington:

• File and pay online: Pay through Washington MyDOR. All Washington monthly and quarterly sales tax filers are required to file and pay online.
• File and pay by mail: Businesses with waivers should file via mail. Get your return forms at the Washington Department of Revenue website.
• Let Zamp handle your Washington sales tax filing and remittance so you never have to look at a sales tax return again! 

Explore how you can file and pay sales tax in other US states.

FAQs on Paying and Filing Washington Sales Tax

What Is Use Tax?

If you use any untaxed tangible personal property (eligible for sales tax) for the first time in the state, you’ll have to pay use tax. 

A few items subjected to use tax are:

• Advertising material like media, prizes, and calendars.
• Office and showroom supplies and equipment, like furniture, magazines, and computers.
• Parts and accessories, such as floor jacks, hammers, and welding equipment.
• Building maintenance, like roofing materials, equipment maintenance, and wall paints.

I Didn’t Collect any Washington Sales Tax During this Period. Do I still Need to File a Return?

Yes. 

You should still file a “zero” return with the state even if you didn’t collect any sales tax over the taxable period. 

What Is the Penalty for Filing and/or Paying Washington Sales Tax Late?

The penalty for failing to file Washington sales tax is 5% of the tax liability. 

This increases to:

• 15% if you don’t pay by the due date of the late filing notice.
• 25% if not paid within 30 days following the due date of the notice

The penalty for failing to pay Washington sales tax is 9% of the tax due. 

This increases to:

• 19% if not paid by the end of the month following the due date
• 29% if not paid by the second month following the due date. 

The minimum penalty for both is $5. 

Most Washington taxpayers are required to pay electronically. Failing to pay electronically is 10% of the tax amount that should have been paid electronically. 

Can I Get an Extension on Filing My Washington Sales Tax Return? 

Yes. 

Washington provides a 30-day sales tax extension in some cases, provided the taxpayer requests the extension before the sales tax filing due dates. 

Reasons extensions may be granted include:

• Computer system failure and/or problems that keep an online return from being filed
• Lost, destroyed, or stolen business records
• Medical emergency
• Natural disasters such as fire, floods or earthquakes

Washington does not grant extensions based on recession, poor economy, poor cash flow, or business slowdowns. 

You can apply for a Washington sales tax extension on the My DOR website by sending a secure email, or by calling the Washington Department of Revenue at 360-705-6705.

Can I Amend a Washington Sales Tax Return? 

Yes, you can amend returns that you filed electronically at the My DOR website. 

You can find out more about amending a Washington sales tax return here.

How Often Do I Need to File and Pay Sales Tax in Washington?

Washington requires sales taxpayers to file and remit sales tax either monthly, quarterly or annually. 

The state determines how often you are required to file sales tax based on your estimated gross income and your business type. 

Washington Sales Tax Due Dates

Washington's monthly sales tax filing due date is on the 25th of every month. If a due date falls on a Saturday, Sunday, or legal holiday, then the return is due the following business day. 

Washington quarterly sales tax filing due dates:

Let The Experts Handle Your Washington Sales Taxes

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Not with Zamp by your side.

Zamp offers a premium solution with smooth onboarding, precise tax calculations, and one-click registrations and filings.

Ready for streamlined sales tax management? Get started with Zamp today!