Washington's retail sales tax is a combination of state and local retail sales tax. The location of the sale determines the sales tax rate you should collect.
People or businesses making retail sales must collect the state and local sales tax. Lodging businesses must report their sales using the location code of the lodging facility. You can find the location code by using our Tax Rate Lookup Tool.
In addition to local sales tax, most locations in Washington have imposed additional lodging taxes which apply only to lodging sales. See the Lodging Information and Rate Changes flyer for more information.