In Washington, each county, city and special district can add sales taxes on top of the state rate.
Sales tax rates are destination-based meaning the sales tax rate is based, or determined from, the destination location an item is shipped to. This complicates business for retailers who need to have the exact and up-to-date sales tax rate for every shipment they make.
It depends. Sales tax applies when the seller adds delivery charges on products that are subject to sales tax. Delivery charges by a seller are part of the selling price whether they are billed separately, itemized, or the seller is also the carrier. If the seller is responsible for the cost of delivery, they may not deduct or exclude the delivery charges.
No. If the sale is exempt from retail sales tax, then the selling price including the delivery charge is not subject to retail sales tax.
No. If the items are sold at wholesale, then the delivery charge is not subject to retail sales tax. However, the charges would be included in the gross income that is subject to B&O tax under the Wholesaling classification.
Yes. If the delivery charges are included in the selling price, then retail sales tax will only be applied to the percentage of the delivery charges on the taxable goods.
To determine what percentage of the delivery charge is taxable, the seller may use one of the following calculations:
To see a full breakout of Washington state sales tax rates by state, county, city and special district, use our easy Sales Tax Online Lookup Solution. After entering a ZIP code, you can enter a retail price to calculate the sales tax totals.
See all the Zip2Tax solutions available for Washington sales taxes here.
Follow this link to the Washington Department of Revenuefor more information.