Ultimate Washington Sales Tax Guide

State taxing authority:	Washington Department of Revenue
2023 Washington sales tax rate:	6.5%
Local sales tax rates?	Yes
Streamlined Sales and Use Tax Agreement Member?	Yes

Do I have to collect Washington  sales tax from customers? 

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

1. Has sales tax nexus in Washington
2. Sells taxable products or services in Washington

What creates sales tax nexus in Washington?

• Physical presence - Includes having an employee, contractor or agent, real or tangible property, inventory, or exhibiting at a trade show or craft fair
• Economic nexus - Makes more than $100,000 in cumulative gross receipts in the current or prior year

Learn more about sales tax nexus and when that means you’re required to collect sales tax here.

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, which means that marketplaces like Walmart or Amazon are required to collect sales tax on behalf of 3rd party sellers on their platform. 

If you have sales tax nexus in Washington, keep in mind that you are still required to collect sales tax on your other, non-marketplace, Washington sales.

Read more about marketplace facilitator sales tax laws here.

Are my products taxable in Washington? 

Most tangible personal property is subject to sales tax. However, some necessities like food, clothing and medication are not taxable in some states. And sometimes states consider things like digital goods (eBooks, music, movies) and software-as-a-service (SaaS) taxable even though they can’t be touched or held. 

Here’s how Washington taxes the most commonly sales tax exempt items:

Are groceries taxable in Washington? 

No, groceries are non-taxable in Washington.

Is clothing taxable in Washington? 

Yes, clothing is taxable in Washington.

Are digital products taxable in Washington?

Yes, digital goods 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

Read more about service taxability in Washington here

How to Register for a Washington Sales Tax Permit

Register at the ​​Washington Department of Revenue.

Go here to learn how to register for a sales tax permit in every US state.

Do I need a Washington sales tax permit if I’m only a wholesaler? 

Yes, you are still required to hold a Washington sales tax permit even if you only make sales as a wholesaler. 

Do I need a Washington sales tax 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
• Each event lasts not longer than one month

You are required to obtain a Temporary Registration Certificate for each event.

This includes making retail sales at trade shows. However, Washington has stated that a company having representatives attend a trade show one time per year does not create sales tax nexus. Read more about sales tax when it comes to attending, exhibiting at and selling at trade shows in Washington here.

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. 

Learn about sales tax on shipping in every US state here.

How to File and Pay Sales Tax in Washington

When your sales tax filing due date approaches, you can file Washington sales tax returns in multiple ways.

1. File and pay online - Through Washington MyDOR. All Washington monthly and quarterly sales tax filers are required to file and pay online.
2. File and pay by mail - Only businesses with waivers should file via mail. Find out more about filing your Washington sales tax by mail here.
3. Let Zamp handle your Washington sales tax filing and remittance so you never have to look at a sales tax return again! 

I didn’t collect any Washington sales tax 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 due. This increases to 15% if not paid by the due date of the late filing notice to 25% if not paid within 30 days following the due date of the notice. The penalty is a minimum $5. 

The penalty for failing to pay Washington sales tax is 9% of tax due. This increases to 19% if not paid by the end of the month following the due date, and increases to 29% if not paid by the second month following the due date. The penalty is a minimum $5. 

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

Can I get an extension on filing my Washington sales tax return? 

Yes. Washington provides a sales tax extension of 30 days 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 in My DOR, 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 My DOR. Learn more about amending a Washington sales tax return here.

How often will I be required to file and pay sales tax in Washington? 

Washington requires sales taxpayers to file and remit 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 Monthly Sales Tax Filing Due Dates

All Washington monthly sales tax filers are required to file and pay online.

Taxable Period	Filing Due Date
January 2023	February 27, 2023
February 2023	March 27, 2023
March 2023	April 25, 2023
April 2023	May 25, 2023
May 2023	June 26,2023
June 2023	July 25, 2023
July 2023	August 28, 2023
August 2023	September 25, 2023
September 2023	October 25, 2023
October 2023	November 27, 2023
November 2023	December 26, 2023
December 2023	January 25, 2024

Washington Quarterly Sales Tax Filing Due Dates

All Washington quarterly sales tax filers are required to file and pay online.

Taxable Period	Filing Due Date
Q1 (Jan-March) 2023	April 30, 2023
Q2 (Apr-June) 2023	July 31, 2023
Q3 (July-Sept) 2023	October 31, 2023
Q4 (Oct-Dec) 2023	January 31, 2024

Washington Annual Sales Tax Filing Due Date

Taxable Period	Filing Due Date
Year 2023	January 31, 2024