The state of Washington welcomes your temporary business and wants to assist you by making the
registration process as easy and convenient as possible. A temporary registration certificate
may be issued to anyone who operates a business of a temporary nature.
Temporary business is defined as no more than two events each year with each event lasting no longer than one month.
Each temporary business certificate is valid for one event only. There is no charge for this temporary
registration.
To Register:
Seasonal business activity
Seasonal businesses are businesses that conduct activity no more than
two quarters per calendar year.
To register your seasonal business, file a Master Business Application. You must indicate which quarter(s) you will be conducting business.
The two quarters in which you conduct business, may or may not be consecutive, but must be the same quarters every year.
Example: If you sell holiday crafts during quarters 3 and 4, you must sell them during quarters 3 and 4 every year to qualify as a seasonal business.
Your business will remain as a seasonal account with the Department of Revenue until you close your business.
For more information, see WAC 458-20-101.