Washington Sales Tax Guide: Rate, Rules & Filing

Washington's state sales tax rate is 6.5%. Local taxes push combined rates above 10% in the Puget Sound region, reaching 10.55% in Seattle. Seattle and King County each added a 0.1% public-safety tax on January 1, 2026.

Washington also levies a separate Business & Occupation (B&O) tax on gross receipts, which is distinct from sales tax. To find the combined rate for a specific address, use our US sales tax calculator.

Inside city limits, Seattle's sales tax rate is 10.55%, Bellevue's sales tax rate is 10.3% and Kirkland's sales tax rate is 10.4% (as of October 2026). Addresses outside city limits pay the county rate shown above.

Rates inside city limits, from Kintsugi's rate table as of October 2026. Official rates: Washington DOR local sales and use tax rates.

Washington economic nexus applies once your gross receipts sourced to Washington exceed $100,000 in the current or prior calendar year, including marketplace sales. There is no transaction-count trigger. Physical presence creates nexus immediately.

Washington's marketplace facilitator law, effective October 1, 2018 under RCW 82.08.0531, requires a facilitator with physical presence nexus or more than $100,000 in combined gross receipts sourced or attributed to Washington to collect and remit Washington retail sales tax on sales it makes or facilitates for marketplace sellers, acting as the seller's deemed agent. Beginning January 1, 2020, this collection duty was extended to other taxes and fees imposed on a retail sale. A marketplace seller is relieved from separately collecting tax on facilitated sales once it holds documentation that the facilitator is registered and collecting, and may deduct the gross sales tax the facilitator collected on its behalf.[8]

Washington assigns monthly, quarterly, or annual filing based on revenue. Monthly returns are due the 25th of the following month; quarterly returns are due the end of the month after the quarter; annual returns are due April 15. Sales tax and B&O are reported on the same combined excise tax return. For the portal, return, and step-by-step, see our guide to filing Washington sales tax online.

Washington exempts groceries and prescription drugs. It broadly taxes digital goods, remote-access software, and SaaS. Note that even exempt sales can still owe B&O tax, since B&O applies to gross receipts regardless of sales-tax status.

Washington issues a Reseller Permit that lets a retailer, wholesaler, or manufacturer buy items for resale without paying sales tax [5]. The Department issues the permit, generally valid for four years, or two years for newer businesses and contractors [5].

For the official form, multistate certificate rules and expiry, see the Washington resale certificate guide.

Late payment penalties escalate: 9% of the tax due after the due date, 19% if still unpaid at the end of the following month, and 29% by the end of the second month. A minimum penalty applies even on small balances. Our Washington filing guide lists late filing penalties, interest, and what to do if you missed a return.

You generally must request a Rule 100 review with the Administrative Review and Hearings Division within 30 days of the Department's action, or by the due date of a disputed assessment [6]. The review pauses collection while it is pending [6].

• [1] Washington DOR — Retail Sales Tax (6.5% state)

• [2] Washington DOR — Out-of-State Businesses Thresholds and Nexus

• [3] Washington DOR — Digital Products (SaaS, remote-access software, digital taxable)

• [4] Washington DOR — When to Charge Sales Tax on Food (groceries exempt)

• [5] Washington DOR — Reseller Permits

• [6] Washington DOR — Rule 100 Review (30 days)

• [7] Washington DOR — Apply for a Business License ($50)

• [8] RCW 82.08.0531 — Marketplace Facilitators, Sellers' Liability for Tax

Verified July 2026 against Washington Department of Revenue published guidance.

• Does Washington Have Sales Tax on Clothes: 2026 Guide for Businesses
• Washington Sales Tax Update: New Service Taxes Take Effect October 1
• Washington State Is Offering International Sellers a Rare Compliance Window