Washington Sales and Use Tax
What is the Washington sales tax? 6.5%
![[Washington sales tax rates for each jurisdiction]](/Website/Images/States/WA-lg.png)
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The Washington sales tax rate is currently 6.5%. In Washington, each county, city and special district
can add sales taxes on top of the state rate.
Taxes in Washington are destination-based, meaning the Washington 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.
To see a full breakout of Washington sales tax rates by state, county, city and special district, use our easy Washington sales tax calculator. After putting in any ZIP code, you can enter a retail price to calculate Washington sales tax totals.
What is the Washington use tax?
The Washington state use tax rate is the same as the state, county, city and special district rates.
If you reside in WA, use tax is due to the state on any and all transactions where sales tax has not been paid, even out-of-state internet sales.
Who has to pay Washington sales tax or use tax?
In general, a business must collect and remit all applicable Washington sales taxes if that business has nexus, a physical presence such as a brick-and-mortar location, within a given state. The presence of an employee or salesperson, delivery by the seller's vehicle, and storage of materials usually establishes nexus as well.
Washington says that an out-of-state seller is required to collect tax if they can be defined as "persons who maintain a stock of goods or engage in business activities". Washington does not currently have additional laws establishing nexus for other reasons such as out-of-state businesses using in-state affiliates, advertisers or vendors, or businesses that make internet sales or mail catalogs.
If you are not sure if you have established nexus in Washington, you can usually get free help by contacting the Washington Department of Revenue. Click here for an updated listing of direct phone numbers. You could also contact a qualified certified public accountant or lawyer who specializes in tax law in Washington. Click here for listing of recommended resources.
Special rules applying to Washington:
- Shipping is taxable.
- Finance charges are exempt from sales tax, when stated separately.
- Clothing is taxed at the same rate as the general sales tax.
- Washington Sales tax holidays are not planned for this state .
Since Washington legislators can vote to change the Washington sales tax and use tax rates at any time, it is very difficult for individuals to keep track of the changes. The population of WA state is also rapidly changing, which can cause frequent updates to the ZIP codes and local municipality names and complicates the job of keeping track of Washington sales tax jurisdictions.
