Washington Sales
Tax Rate

Washington imposes a 6.5 percent state retail sales tax in 2026. Local sales taxes are added to the state rate, so the combined rate depends on where the customer receives the taxable product or service. Washington also expanded the sales tax base to several services beginning October 1, 2025, which makes service classification especially important in 2026.

The Washington State Sales Tax Rate Is 6.5 Percent

The statewide retail sales tax rate is 6.5 percent. Local cities, counties plus other taxing jurisdictions add their own rates, which means there is no single combined Washington sales tax rate for every address.

Washington Uses Destination-Based Sales Tax Sourcing

For many delivered sales, Washington sources the transaction to the place where the customer receives the product or service. That destination determines the local sales tax component.

The Department of Revenue provides a Tax Rate Lookup tool for address-specific rates. Businesses should use the current address and transaction date rather than relying on a statewide average or an old local-rate table.

How to Calculate Washington Sales Tax

Start with the taxable selling price, add the 6.5 percent state rate to the local rate for the destination, then multiply the taxable price by the combined percentage. Exempt products should be removed from the taxable base before calculating the tax.

The examples show only the state portion. The final customer tax will normally be higher when local sales tax applies.

Most Prepackaged Grocery Food Is Exempt

Most food and food ingredients sold for home consumption are exempt from Washington retail sales tax. Prepared food is generally taxable.

Restaurants, delis plus other sellers that prepare food should review the prepared-food rules carefully. Washington also has a 75 percent prepared-food test that can cause broader taxation of food sales for some businesses, with a limited exception for qualifying items sold in four or more servings.

Washington Taxes Several Services That Were Previously Outside the Retail Base

Washington expanded retail sales tax to a number of services effective October 1, 2025. These changes are fully relevant in 2026 and can affect businesses that did not previously think of themselves as retailers.

• Advertising services
• Information technology services
• Custom website development
• Custom software and software customization
• Temporary staffing services
• Investigation, security plus armored car services
• Certain live presentations

Additional exclusions and modifications became effective July 1, 2026 for some live presentations, certain school or library purchases plus specified hospital staffing arrangements. Businesses should classify the exact service against current Department of Revenue guidance.

Washington Use Tax Applies When Sales Tax Was Not Paid

Use tax applies when a taxable product or service is used in Washington and the correct retail sales tax was not collected. The use tax rate is generally the same combined state plus local rate that would apply to a retail sale at the use location.

Use tax often arises from online or out-of-state purchases, inventory withdrawn for business use plus other transactions where the seller did not collect Washington tax.

Remote Sellers Use a $100,000 Washington Nexus Threshold

A remote seller generally has a Washington collection obligation when combined gross receipts sourced or attributed to Washington exceed $100,000 in the current or prior calendar year.

The threshold calculation includes more than taxable retail sales. Washington guidance includes gross receipts from Washington sources, exempt sales plus sales made through marketplace facilitators. Once the threshold is met, the seller generally registers and collects for the remainder of that year plus the following calendar year.

Marketplace Facilitators Can Collect Washington Tax for Marketplace Sales

A marketplace facilitator can have Washington registration and collection duties when it exceeds the $100,000 threshold or otherwise has nexus. The facilitator generally collects tax on qualifying marketplace transactions.

Marketplace sellers should still track direct sales, physical presence plus other Washington activity. Collection by a facilitator does not automatically remove every business registration or tax reporting obligation.

Washington Filing Frequency Can Be Monthly, Quarterly or Annual

The Department of Revenue assigns filing frequency. Monthly returns are generally due on the 25th day of the following month, quarterly returns are due at the end of the month following the quarter plus annual returns are generally due April 15.

Businesses should follow the filing frequency shown on their Washington account. A due date can shift when it falls on a weekend or legal holiday.

Vehicle Taxes Have Special 2026 Rules

Washington increased the additional motor vehicle sales and use tax rate from 0.3 percent to 0.5 percent beginning January 1, 2026. A separate 8 percent luxury vehicle tax also applies to the portion of certain vehicle prices above $100,000, subject to statutory exclusions.

These vehicle taxes are separate from the ordinary 6.5 percent state retail sales tax plus local sales tax. Vehicle purchases should therefore use the specific 2026 motor vehicle rules rather than a generic retail calculation.

Sales Tax Is Separate From Washington Income Tax and Payroll

Washington does not impose a broad personal state income tax on wages, but it does impose retail sales tax. Payroll can still include federal taxes, Paid Family and Medical Leave plus WA Cares deductions. These payroll items are unrelated to customer sales tax.

For wage-related state rules, see the Washington income tax guide. To estimate employee take-home pay, use the Washington paycheck calculator.

For lawful payroll documentation after wages are verified, Online PayStub can organize genuine earnings and deductions into a clear payroll record.