Retail taxes compacts

A compact is a government-to-government agreement between the state of Washington and a federally-recognized tribe located in Washington state. Under this compact, a portion of state tax revenues is distributed to the compacting tribe from certain retail sales transactions sourced to designated areas. Such revenues include state sales tax, use tax, and certain business and occupation (B&O) taxes generated by retail sales-taxable transactions between nonmembers.

To determine the portion of state revenues distributed to a compacting tribe, the department has established new location codes for qualified transactions (e.g. nonmember to nonmember sales).

List of location codes for Compacting Tribes

Confederated Tribes of the Chehalis Reservation

Chehalis Tribe - Effective Jan. 1, 2021

Location	Location code	Local sales tax rate	State sales tax rate	Total Sales Tax Rate
Chehalis Tribes - Oakville	1413	.024	.065	.089
Chehalis Tribes - Oakville MVET*	1463	.021	.065	.086
Chehalis Tribes - Tumwater	3411	.029	.065	.094
Chehalis Tribes - Unincorporated Grays Harbor County	1411	.024	.065	.089
Chehalis Tribes - Unincorporated Grays Harbor County MVET*	1461	.021	.065	.086
Chehalis Tribes - Unincorporated Lewis County	2111	.013	.065	.078
Chehalis Tribes - Unincorporated Thurston County	3409	.015	.065	.080

*For sales and leases of vehicles sourced to a compacted covered area, this code will be used for the first 36 monthly payments. For more information, see our Local Sales Tax change notices.

The new local tax codes go into effect the date of compact. To help determine the correct local sales and use tax code, see our GIS Tax Rate Lookup tool, and additional resources available on the department's website at dor.wa.gov.

Cowlitz Indian Tribe

Cowlitz Indian Tribe - Effective April 1, 2022

Location	Location Code	Local Sales Tax Rate	State Sales Tax Rate	Total Sales Tax Rate
Cowlitz Tribe - Unincorporated Clark County	0609	.012	.065	.077
Cowlitz - La Center	0611	.019	.065	.084

The new local tax codes go into effect the date of the compact. To help determine the correct local sales and use tax code, see out GIS Tax Rate Lookup tool, and additional resources available on the department's website at dor.wa.gov.

Kalispel Tribe of Indians

Kalispel Tribe - Effective April 1, 2021

Location	Location code	Local sales tax rate	State sales tax rate	Total Sales Tax Rate
Kalispel Tribe - Airway Heights	3215	.026	.065	.091
Kalispel Tribe - Airway Heights MVET*	3275	.025	.065	.090
Kalispel Tribe - Unincorporated Pend Oreille County	2607	.012	.065	.077

The new local tax codes go into effect the date of compact. To help determine the correct local sales and use tax code, see our GIS Tax Rate Lookup tool, and additional resources available on the department's website at dor.wa.gov.

Lummi Indian Nation

Lummi Indian Nation - Effective July 1, 2022

Location	Location code	Local sales tax rate	State sales tax rate	Total Sales Tax Rate
Lummi Nation - San Juan County	2803	.018	.065	.083
Lummi Nation - San Juan County MVET*	2853	.015	.065	.080
Lummi Nation - Whatcom PTBA	3739	.021	.065	.085
Lummi Nation - Whatcom PTBA MVET*	3789	.020	.065	.085
Lummi Nation - Ferndale	3709	.023	.065	.088
Lummi Nation - Ferndale MVET*	3759	.022	.065	.087
Lummi Nation - Whatcom County	3711	.015	.065	.080
Lummi Nation - Whatcom County MVET*	3767	.014	.065	.079
Lummi Nation - Bellingham	3713	.023	.065	.088
Lummi Nation - Bellingham MVET*	3773	.022	.065	.087

*For sales and leases of vehicles sourced to a compacted covered area, this code will be used for the first 36 monthly payments. For more information, see our Local Sales Tax change notices.

The new local tax codes go into effect the date of compact. To help determine the correct local sales and use tax code, see our GIS Tax Rate Lookup tool, and additional resources available on the department's website at dor.wa.gov.

Nisqually Indian Tribe

Nisqually Indian Tribe - Effective July 1, 2021

Location	Location code	Local sales tax rate	State sales tax rate	Total Sales Tax Rate
Nisqually Tribe - Pierce County RTA	2725	.028	.065	.093
Nisqually Tribe – Pierce County Non-RTA	4103	.014	.065	.079
Nisqually Tribe – Lakewood	2731	.034	.065	.099
Nisqually Tribe – Thurston County	3415	.015	.065	.080
Nisqually Tribe – Thurston County PTBA	3417	.027	.065	.092
Nisqually Tribe – Lacey	3419	.029	.065	.094

The new local tax codes go into effect the date of compact. To help determine the correct local sales and use tax code, see our GIS Tax Rate Lookup tool, and additional resources available on the department's website at dor.wa.gov.

Puyallup Tribe of Indians

Puyallup Tribe of Indians - Effective Jan. 1, 2022

Location	Location code	Local sales tax rate	State sales tax rate	Total Sales Tax Rate
Puyallup Tribe - Federal Way	1741	.036	.065	10.1
Puyallup Tribe - Puyallup	2733	.035	.065	10.0
Puyallup Tribe - Fife	2735	.035	.065	10.0
Puyallup Tribe - Pierce County PTBA RTA	2745	.035	.065	10.0
Puyallup Tribe - Milton	2737	.035	.065	10.0
Puyallup Tribe - Pierce County Non-RTA	4105	.015	.065	8.0
Puyallup Tribe - Edgewood	2739	.035	.065	10.0
Puyallup Tribe - Tacoma	2741	.038	.065	10.3

The new local tax codes go into effect the date of compact. To help determine the correct local sales and use tax code, see our GIS Tax Rate Lookup tool, and additional resources available on the department's website at dor.wa.gov.

Squaxin Island Tribe

Squaxin Island Indian Tribe - Effective July 1, 2021

Location	Location code	Local sales tax rate	State sales tax rate	Total Sales Tax Rate
Squaxin Island Tribe – Mason County	2303	.020	.065	.085
Squaxin Island Tribe – Thurston County	3413	.015	.065	.080

The new local tax codes go into effect the date of compact. To help determine the correct local sales and use tax code, see our GIS Tax Rate Lookup tool, and additional resources available on the department's website at dor.wa.gov.

Stillaguamish Tribe of Indians

Stillaguamish Tribe of Indians - Effective July 1, 2021

Location	Location code	Local sales tax rate	State sales tax rate	Total Sales Tax Rate
Stillaguamish Tribe - Snohomish County Non-RTA	4201	.014	.065	.079
Stillaguamish Tribe - Snohomish County PTBA Non-RTA	4237	.026	.065	.091
Stillaguamish Tribe - Arlington	3123	.028	.065	.093
Stillaguamish Tribe - Marysville	3125	.029	.065	.094
Stillaguamish Tribe - Marysville MVET*	3173	.028	.065	.093

*For sales and leases of vehicles sourced to a compacted covered area, this code will be used for the first 36 monthly payments. For more information, see our Local Sales Tax change notices.

The new local tax codes go into effect the date of compact. To help determine the correct local sales and use tax code, see our GIS Tax Rate Lookup tool, and additional resources available on the department's website at dor.wa.gov.

Suquamish Tribe

Suquamish Tribe - Effective April 1, 2021

Location	Location code	Local sales tax rate	State sales tax rate	Total Sales Tax Rate
Suquamish Tribe - Bremerton  (effective Jan. 1, 2023)	1807	.027	.065	.092
Suquamish Tribe - Unincorporated Kitsap County	1805	.025	.065	.090
Suquamish Tribe - Unincorporated Jefferson County	1603	.026	.065	.091
Suquamish Tribe - Unincorporated Jefferson County MVET*	1653	.023	.065	.088

*For sales and leases of vehicles sourced to a compacted covered area, this code will be used for the first 36 monthly payments. For more information, see our Local Sales Tax change notices.

The new local tax codes go into effect the date of compact. To help determine the correct local sales and use tax code, see our GIS Tax Rate Lookup tool, and additional resources available on the department's website at dor.wa.gov.

Swinomish Indian Tribal Community

Swinomish Tribe - Effective April 1, 2021

Location	Location code	Local sales tax rate	State sales tax rate	Total Sales Tax Rate
Swinomish Tribe - Unincorporated Skagit County	2909	.016	.065	.081
Swinomish Tribe - Unincorporated Skagit County MVET*	2969	.013	.065	.078
Swinomish Tribe - Unincorporated Skagit County PTBA	2931	.020	.065	.085
Swinomish Tribe - Unincorporated Skagit County PTBA MVET*	2981	.017	.065	.082
Swinomish Tribe - La Conner	2911	.020	.065	.085
Swinomish Tribe - La Conner MVET*	2961	.017	.065	.082

*For sales and leases of vehicles sourced to a compacted covered area, this code will be used for the first 36 monthly payments. For more information, see our Local Sales Tax change notices.

The new local tax codes go into effect the date of compact. To help determine the correct local sales and use tax code, see our GIS Tax Rate Lookup tool, and additional resources available on the department's website at dor.wa.gov.

Tulalip Tribes

Tulalip Tribes - Effective July 1, 2020

Location	Location code	Local sales tax rate	State sales tax rate	Total Sales Tax Rate
Tulalip Tribes - Marysville	3121	.028	.065	.093
Tulalip Tribes - Marysville MVET*	3171	.027	.065	.092
Tulalip Tribes - Unincorporated Snohomish County PTBA Non-RTA	4233	.025	.065	.090

*For sales and leases of vehicles sourced to a compacted covered area, this code will be used for the first 36 monthly payments. For more information, see our Local Sales Tax change notices.

The new local tax codes go into effect the date of compact. To help determine the correct local sales and use tax code, see our GIS Tax Rate Lookup tool, and additional resources available on the department's website at dor.wa.gov.

Tribal and tribal member-owned businesses of a compacting tribe

There is no change for tribal-owned and tribal member-owned businesses of the compacting tribe in respect to the reporting of location codes. Tribal-owned and tribal member-owned businesses will continue to report to the location code to which they currently report.