# Washington Sales Tax Guide (2026)

Canonical: https://trykintsugi.com/sales-tax-guides/usa/washington
Published: September 22, 2026

Washington's 6.5% state rate reaches 10.55% in Seattle, taxes SaaS, and layers a B&O tax on gross receipts. Economic nexus begins at $100,000.

- **SaaS:** Taxable
- **Clothing:** Taxable
- **Groceries:** Exempt
- **Digital Goods:** Taxable

- **Effective date::** 
- **Scheduled change::** 

## Key Takeaways

Washington's state sales tax rate is 6.5%, with local taxes bringing combined rates above 10% in cities like Seattle [1]. You have economic nexus once cumulative gross income from Washington sales reaches $100,000 in the current or prior calendar year, with no transaction-count trigger [2]. Washington broadly taxes SaaS, remote-access software, and digital products and digital automated services, while food for home consumption is exempt and clothing is taxable [3][4]. Request a Rule 100 review within 30 days of the Department's action; note that Washington also imposes a separate B&O tax on gross receipts [6].

## Taxability Snapshot

## Sales Tax Rates

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.

| Component | Rate | Scope |
| --- | --- | --- |
| State | 6.50% | Statewide |
| Local | up to ~4.2% | Varies by location |
| Combined | 7.6%–10.7% | Varies by location |

Combined rates in major Washington cities (2026):

| City | Combined rate |
| --- | --- |
| Seattle | 10.55% |
| Tacoma | 10.50% |
| Bellevue | 10.30% |
| Spokane | 9.10% |
| Vancouver | 8.90% |

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](/us-sales-tax-calculator).

## Registration or Nexus Threshold

Washington economic nexus applies once your cumulative gross income from sales into the state reaches $100,000 in the current or prior calendar year, including marketplace sales. There is no transaction-count trigger. Physical presence creates nexus immediately.

## Marketplace Facilitator Law

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]

## Filing Frequency & Deadlines

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.

#### Exemptions

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.

## Resale & Exemption Certificates

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].

## Penalties

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.

## Audits & Appeals

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].

## Sources

- [1] [Washington DOR — Retail Sales Tax (6.5% state)](https://dor.wa.gov/taxes-rates/retail-sales-tax)

- [2] [Washington DOR — Out-of-State Businesses Thresholds and Nexus](https://dor.wa.gov/education/industry-guides/out-state-businesses-reporting-thresholds-and-nexus)

- [3] [Washington DOR — Digital Products (SaaS, remote-access software, digital taxable)](https://dor.wa.gov/forms-publications/publications-subject/tax-topics/digital-products-including-digital-goods)

- [4] [Washington DOR — When to Charge Sales Tax on Food (groceries exempt)](https://dor.wa.gov/education/industry-guides/convenience-stores/when-charge-sales-tax-food-item)

- [5] [Washington DOR — Reseller Permits](https://dor.wa.gov/taxes-rates/retail-sales-tax/reseller-permits)

- [6] [Washington DOR — Rule 100 Review (30 days)](https://dor.wa.gov/file-pay-taxes/reviews-and-appeals/starting-rule-100-review)

- [7] [Washington DOR — Apply for a Business License ($50)](https://dor.wa.gov/open-business/apply-business-license)

- [8] [RCW 82.08.0531 — Marketplace Facilitators, Sellers' Liability for Tax](https://app.leg.wa.gov/rcw/default.aspx?cite=82.08.0531)

Verified July 2026 against Washington Department of Revenue published guidance.

## Frequently Asked Questions

### What is the Washington sales tax rate in 2026?

6.5% state; combined rates reach 10.55% in Seattle after the January 2026 public-safety tax increases.

### What is Washington's economic nexus threshold?

$100,000 in cumulative gross income into Washington in the current or prior year, including marketplace sales.

### Is SaaS taxable in Washington?

Yes. Washington broadly taxes SaaS, remote-access software, and digital goods.

### What is the B&O tax?

A gross-receipts tax Washington levies on business income, separate from sales tax and owed even on many exempt sales.

### When are Washington sales tax returns due?

Monthly filers by the 25th of the following month; quarterly by month-end after the quarter; annual by April 15.

### What is the penalty for late Washington sales tax?

9% after the due date, rising to 19% and then 29% over the next two months.

## Related Reading

- [Does Washington Have Sales Tax on Clothes: 2026 Guide for Businesses](/blog/does-washington-have-sales-tax-on-clothes)

- [Washington Sales Tax Update: New Service Taxes Take Effect October 1](/blog/washington-sales-tax-update-october-2025)

- [Washington State Is Offering International Sellers a Rare Compliance Window](/blog/washington-state-is-offering-international-sellers-a-rare-compliance-window)

## US Sales Tax Calculator