Washington Sales Tax

Washington Sales Tax Guide (2026)

6.5% statewide, 7.6%–10.6% combined with local tax depending on delivery address, plus what the October 2025 ESSB 5814 law change added to Washington’s taxable-sales list.[1]

5 min read • Reviewed by Tax Advisory Team • Verified • Sources: WA DOR & RCW
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Quick Facts

Sales Tax at a Glance

State base rate
6.5% [1]
Local rate range
1.1%–4.1% [3]
Combined rate range
7.6%–10.6% [3]
Highest major city
Seattle, 10.55% [4]
Sourcing rule
Destination-based
Economic nexus
$100k / year [5]
Physical nexus
Any WA presence [5]
Business-level tax
B&O (gross receipts) [6]
Latest law change
ESSB 5814, 10/1/25 [7]
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ESSB 5814 expanded what’s taxable, effective Oct 1, 2025

Seven service categories became taxable retail sales in Washington on October 1, 2025.[7] Sellers of any of these into WA should confirm current treatment:

IT services Custom software dev Custom website dev Security & investigation Staffing services Advertising (incl. digital) Live presentations
Common misconception: SaaS was already taxable before ESSB 5814, as a digital automated service under RCW 82.04.050(8).[8] The new law didn’t touch SaaS. It added the categories above.
Estimate

Washington sales tax calculator

Washington · base rate 6.5%
Presets are verified. For an exact address, choose Custom.
Rate applied–
Estimated sales tax–
Total with tax–

Estimate only. Confirm your address rate with DOR’s lookup tool[2] before filing, or let CrownGlobe handle it.

Rates & Registration

Washington Sales Tax Rates, Nexus & the B&O tax

Rate components

State base rate6.5%
Local rate range1.1%–4.1%
Combined range7.6%–10.6%
Economic nexus$100k / yr

For an exact address, use DOR’s live lookup tool[2], since Washington is destination-based and local rates shift quarterly.

Who must register

Any one of three triggers applies: economic nexus ($100k WA receipts, current or prior year), physical nexus (any WA staff, contractors, or inventory), or organizational nexus (organized or domiciled in WA).[5]

The B&O tax: WA has no income tax; the seller pays B&O tax on gross receipts instead, across 50+ activity classes, reported alongside sales tax on one return.[6]

Compliance

Sales Tax Registration and Filing

One combined registration covers both B&O and sales tax.

How to register

  • Confirm nexus→
  • Licensing Service→
  • Get UBI number→
  • Frequency assigned→
  • File via MyDOR

Reseller permits: 4 years in good standing, 2 years for contractors, new businesses, or non-filers.[11]

Filing & due dates

FrequencyLiabilityDue
Annual≤$1,050Apr 15
Quarterly$1,051–4,800Month-end after quarter
Monthly$4,801+25th of next month

Late payment: 9% immediately, 19% after one month, 29% after two, with a $5 minimum, plus interest.[12]

Pricing

Sales Tax & Nexus Pricing

Multi Tax Filing – $50 Per State/Month

ServiceWhat’s Included
Multi-state registrationNexus tracking, permit setup, and state agency coordination.
Monthly filingSales tax returns filed in every registered state.
Exemption & audit supportCertificate handling and notice response.
Get Started with Multi-State Filing
Taxability

Taxable vs. exempt

Most goods and a growing list of services are taxable; specific necessities and business inputs are exempt by statute.[9]

Generally taxable

  • Tangible retail goods
  • Prepared food & restaurant meals
  • Digital goods & SaaSRCW 82.04.050(8)
  • IT, custom software & web devESSB 5814
  • Advertising & staffing servicesESSB 5814
  • Security & investigation servicesESSB 5814

Generally exempt

  • Food & food ingredients (home)RCW 82.08.0293
  • Prescription drugsRCW 82.08.0281
  • Medical devices, oxygen & insulin
  • Agricultural inputs (feed, seed, fertilizer)
  • Manufacturing machinery & equipment
  • Trade-in value & newspapers
Worth flagging: DOR’s exemption list still shows “custom software” as exempt, but ESSB 5814 made most custom software sales taxable. Confirm current treatment before relying on either alone.[7]
Reference

Glossary of key terms

Nexus
The connection to a state substantial enough to require tax registration.
Economic nexus
Nexus created by sales volume alone; no physical presence needed.
Destination-based sourcing
Tax rate set by the buyer’s delivery address, not the seller’s location.
B&O tax
Washington’s gross-receipts tax on business income, on top of sales tax.
Digital Automated Service
An electronically delivered, software-driven service that includes most SaaS.
Reseller permit
A DOR document letting a registered business buy for resale tax-free.
FAQ

Sales Tax FAQs

6.5% statewide; 7.6%–10.6% combined with local tax depending on delivery address. Seattle is 10.55% as of January 1, 2026.

$100,000 in combined WA receipts in the current or prior calendar year. There’s no separate transaction-count test.

Yes. ESSB 5814 (Oct 1, 2025) added IT services, custom software and website development, advertising, staffing, and security services as taxable.

Yes, but not because of ESSB 5814. SaaS has been taxable under RCW 82.04.050(8) since before the 2025 change.

No. Food for home consumption and prescription drugs are exempt by statute. Prepared and restaurant food remains taxable.

DOR assigns the frequency from your annual liability: annual up to $1,050, quarterly from $1,051 to $4,800, and monthly at $4,801 or more.

Verification

Sources & methodology

  1. WA DOR – Local Sales Tax
  2. WA DOR – Rate Lookup Tool
  3. WA DOR – Q1 2026 Rate Flyer (PDF)
  4. WA DOR – Seattle Rate Notice (PDF)
  5. WA DOR – Nexus Thresholds
  6. WA DOR – B&O Tax
  7. WA DOR – ESSB 5814 FAQ
  8. WA DOR – IT Services
  9. WA DOR – Retail Tax Exemptions
  10. WA DOR – Filing Frequencies
  11. WA DOR – Reseller Permits
  12. RCW 82.32.090 – Late Penalties
  13. RCW 82.08.0281 – Drug Exemption
  14. RCW 82.08.0293 – Food Exemption
Methodology: Every figure is checked against WA DOR or the RCW directly, never copied from a third-party guide, and reviewed quarterly with DOR’s rate updates.
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