The Governor has issued a proclamation regarding 2024 wildfires. Learn more about disaster relief.
The Governor has issued a proclamation regarding 2024 wildfires. Learn more about disaster relief.
Retail sales tax is Washington’s principal tax source. Businesses making retail sales in Washington collect sales tax from their customer.
Common exemptions include:
For a complete list of exemptions, see our list of retail sales and use tax exemptions.
Retail sales tax is not imposed on sales to Indians if the tangible personal property is delivered to the member or tribe in Indian Country or if the sale takes place in Indian Country. See our Indian Tax Guide for more information.
Certain marketplace facilitators and remote sellers are required to collect and submit retail sales tax on sales into Washington. For more information, see our Marketplace Fairness webpage.
The Streamlined Sales and Use Tax Agreement (SSUTA) is a cooperative effort of multiple states, local governments and the business community. SSUTA provides for a simpler and more uniform sales and use tax structure for businesses selling into multiple states. For more information, see our Streamlined sales tax webpage.
Retailers must collect local sales tax based on the location where the customer receives the merchandise or service – “destination-based sales tax.” For more information, see our Determine the location of my sale webpage.