The Unified Business Identifier (UBI) program simplifies Washington's registration and licensing requirements. Completing the business license application enables the business owner to register or apply for licenses with several state agencies, including the Department of Revenue, using a single form.
Retail sales tax applies to the selling price of taxable transactions and must be separately stated on the customer’s billing.
Reference: RCW 82.08.040
Use tax is imposed on the use of goods in Washington where sales tax has not been paid. Goods used in Washington are subject to either the sales or use tax, but not both, regardless of where or from whom the property was purchased or acquired. Like sales tax, use tax is a combination of state and local rates and is the same rate as sales tax.
References: Chapter 82.12 RCW and WAC 458-20-178
A vessel dealer must register with the Department of Revenue to operate as a business. See Business Registration for more information.
When property such as vessels, trailers and parts are sold under a condition that they will be delivered to the purchaser out-of-state and they are so delivered, no sales tax or B&O tax is due.
This includes situations where goods are delivered in Washington to a for-hire carrier, consolidator or forwarder for delivery outside of this state. This is an exempt interstate or foreign sale (WAC 458-20-193).
A vessel owner who is a nonresident entity must obtain a nonresident vessel permit on or before the 61st day of use of the vessel in this state if the vessel meets all of the following:
Commercial deep sea fishing is fishing done for profit outside the waters of the state of Washington. It excludes sport fishing, operating charter boats for sport fishing, kelping, purse seining and gill netting as these fishing methods can be performed only within Washington waters.
Reference: WAC 458-20-176
Ambassadors or foreign consuls are exempt from the sales tax with limitations. Diplomatic Tax Exemption Cards are issued by the U.S. Department of State. These cards use four distinct images on the cards (owl, buffalo, eagle, and deer) to indicate the level of tax exemption.
The watercraft excise tax generally applies to all registered boats that are 16 feet or longer. The tax is 0.5 percent of the boat’s fair market value and paid on an annual basis. Common exemptions include vessels:
For more information, call the Department of Licensing at 360-902-3770.
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