Starting October 1: Some business services are now subject to retail sales tax, as required by state law, ESSB 5814. When you buy these services, vendors should add sales tax to your bill. If you sell these services, you should begin collecting retail sales tax. Learn more about Services newly subject to retail sales tax.
Vehicle for Hire (Taxi)
A Vehicle for Hire (Taxi) endorsement is required for any business that transports passengers for a fee in for-hire vehicles, including:
- Taxicabs, which are motor vehicles that transport people for a fee and do not have a fixed route or fixed starting and ending points.
- Cabulances that transport riders confined to a wheelchair or otherwise physically restricted so they cannot be safely transported by public mass transportation, taxicabs, or automobiles.
- Riders transported by cabulance must:
- Be stable.
- Not be incapacitated from medications.
- Not need oxygen or medical attention en route.
- Riders transported by cabulance must:
- Any other vehicles used for transporting passengers for payment.
Endorsement exemptions
Businesses that operate the following types of vehicles do not need a for hire endorsement:
- Auto stages.
- School buses operating exclusively under a contract to a school district.
- Ride-sharing vehicles (Uber, Lyft, etc.).
- Licensed limousine carriers.
- Vehicles used by nonprofit organizations to transport the elderly or people with disabilities and their attendants.
- Vehicles used by auto transportation companies.
- Vehicles used to provide courtesy transportation at no charge to and from parking lots, hotels, and rental offices.
- Vehicles licensed as excursion service carriers and charter carriers of passengers.
Licensing requirements and additional supporting documents
- Business License Application.
- For Hire Addendum signed by the local approving authority, or a copy of your local jurisdiction license.
- Gather the following documentation:
- Vehicle registration (copy) for each vehicle.
- Certificate of Insurance.
- The owner name and firm/trade name must be the same on the Business License Application, Vehicle Registration Certificate, and insurance.
- The use class on the Vehicle Registration Certificate must be “F/H” or “CAB.”
- The insurance information must:
- Include your policy number.
- Have policy effective and expiration dates that show current coverage.
- Display the name of the insurance company.
- Show minimum combined single limit coverage of $325,000 or split limit coverage of $300,000/$100,000/$25,000.
- Show year, make and complete VIN number of each car, which must match Vehicle Registration Certificate.
- List the certificate of holder as - State of Washington, Department of Licensing, PO Box 9039, Olympia, WA 98507-9039.
Change in name or address
Complete the For Hire/Limousine Name or Address Change form to report a change or address. When completed, email a copy of this form and any required documents to forhire@dol.wa.gov or fax to 360-570-4954.
State endorsement |
Fee |
---|---|
For Hire Permit |
$110 |
For Hire Vehicle Certificate |
$55 per vehicle |
Taxi Meters |
$40 per meter |
Additional fees | Fee |
---|---|
State tax registration | $0 |
Registering your business name as a trade name | $5 |
Business License Application fee | Variable fee |
How to apply
Online
Add a state endorsement to your business
Apply for a new business license
Online assistance
Setting up your business licensing and tax account
How to add a state endorsement
By mail
Complete the licensing requirements above and mail to:
Olympia, WA 98507-9034