The Department of Revenue offers many services to make reporting your taxes as convenient as possible. The following list contains a sampling of the Department’s services.
Our web site offers a wide variety of information and resources for your business, including:
For help starting your business, a list of appropriate registrations, permits, and requirements, visit Access Washington’s Doing Business in Washington.
Information on:
Federal employee withhold Social Security Medicare
As used in this publication, the terms “boat”, “vessel” and “watercraft” are used interchangeably.
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:
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