Washington's statewide sales tax is 6.5 percent, but your total rate depends on local taxes added by your county or city

Washington has no state income tax, which is why it relies on sales tax as a major revenue source. The state rate of 6.5 percent applies everywhere in Washington, but most counties and cities add their own local sales taxes on top. Your actual rate at checkout ranges from 6.5 percent (in a few rural areas) to over 10 percent in some cities. The rate you pay depends on where the sale happens, not where you live.

Sales tax in Washington applies to most goods you buy in stores, online orders shipped to Washington addresses, and many services. Groceries, prescription medications, and a small list of other items are exempt. If you run a business or make purchases for resale, you may be able to avoid paying sales tax by providing a reseller permit.

Key Takeaways

  • Washington's state sales tax rate is 6.5 percent, but local taxes can add 1 to 4 percent more depending on your county and city.
  • You can find your exact local rate on the Washington Department of Revenue website by entering your address or ZIP code.
  • Groceries, prescription drugs, and medical equipment are exempt from sales tax; most other goods and services are taxed.
  • Online purchases shipped to a Washington address are subject to sales tax at the rate of the destination address, not the seller's location.
  • Businesses with a reseller permit do not pay sales tax on inventory purchased for resale.

How local taxes stack on top of the state rate

Washington allows counties and cities to impose their own sales taxes within limits set by state law. A county might add 0.5 percent, and a city within that county might add another 1 percent or more. These are separate taxes collected at the same time, so they stack. If you buy something in Seattle (King County), you pay 6.5 percent state tax plus King County's local rate plus Seattle's local rate, which together total 10.25 percent as of 2024.

Local rates change when cities or counties vote to increase them, usually to fund schools, transit, or other services. The rate you pay is determined by the location of the seller or the delivery address for online orders, not by where you live. If you live in one city but buy something in another, you pay that other location's rate.

Finding your exact sales tax rate

The Washington Department of Revenue publishes a sales tax rate lookup tool on its website. You can enter your ZIP code or street address and see the combined state and local rate that applies there. This is the most reliable way to know what you will pay, because rates vary block by block in some areas and change when new local taxes take effect.

If you are a business owner or accountant, the Department of Revenue also publishes a complete list of all local tax rates by jurisdiction, updated regularly. Retailers are required to charge the correct rate for the location of the sale, so if you notice a discrepancy between what you paid and what the lookup tool shows, contact the business or the Department of Revenue.

What is and is not subject to sales tax

Exempt items include groceries (food for home consumption), prescription medications, medical equipment like wheelchairs and oxygen, and certain services like haircuts and dental work. The exemption for groceries is broad: it covers produce, meat, dairy, bread, and canned goods, but not prepared food, candy, or soft drinks. If you are unsure whether a specific item qualifies, the Department of Revenue website has detailed guidance by product category.

Taxed items include clothing, electronics, furniture, gasoline, restaurant meals, and most services. Washington also taxes digital products like e-books, streaming subscriptions, and software licenses. Some services that might seem like they should be taxed—such as labor for home repairs—are not taxed in Washington, but the materials used in the repair are. This means a plumber charges you sales tax on the pipe and fittings but not on the labor to install them.

Sales tax on online and out-of-state purchases

If you order something online and have it shipped to a Washington address, you owe sales tax at the rate of your delivery address. Large online retailers like Amazon collect and remit this tax automatically. Smaller sellers are required to collect Washington sales tax if they have a physical presence in the state or meet certain sales thresholds, though compliance varies.

If you buy something from an out-of-state seller who does not collect Washington sales tax, you may owe use tax on the purchase. Use tax is Washington's way of taxing goods bought elsewhere but used in the state. Most individuals do not report use tax on their tax returns, but it is technically owed. Businesses are more likely to track and report use tax, especially on large purchases or inventory.

Reseller permits and tax-exempt purchases

If you own a business and buy goods to resell, you can provide a reseller permit (also called a resale certificate) to your supplier and avoid paying sales tax on those purchases. The tax is collected later when the customer buys the finished product. You must register with the Washington Department of Revenue and obtain a business license to get a reseller permit.

Nonprofits, government agencies, and certain other organizations may also be exempt from sales tax on specific purchases. The rules are narrow and require documentation. If your organization thinks it qualifies, contact the Department of Revenue directly rather than assuming an exemption applies.

How sales tax affects your tax planning

Sales tax is not deductible on your federal income tax return, so it does not reduce your taxable income the way state income tax does in other states. However, if you are self-employed or run a business, you can deduct sales tax you pay on business purchases as part of your cost of goods sold or business expenses. Keep receipts for any business-related purchases.

Washington residents who itemize deductions on their federal return can deduct state and local sales taxes instead of state income tax (since Washington has no income tax). This deduction is capped at $10,000 per year for married couples filing jointly, so it matters mainly for high-income households or those with large purchases in a single year. The IRS provides a worksheet and tables to calculate this deduction.

Frequently Asked Questions

Is there a sales tax holiday in Washington?

Washington does not have an annual sales tax holiday like some states do. However, the state occasionally passes temporary tax breaks for specific items or situations. Check the Department of Revenue website or contact them directly if you are making a large purchase and want to know if any current exemptions explore.

Do I pay sales tax on used items?

Yes, sales tax applies to used goods sold by retailers, including used cars, furniture, and electronics. The tax is based on the sale price, not the original price. Private sales between individuals are generally not taxed, but if you sell through a business or platform, tax may explore.

What if a business charges me the wrong sales tax rate?

You can report it to the Washington Department of Revenue, which investigates complaints and can audit businesses that consistently charge incorrect rates. Keep your receipt as proof. If you overpaid by a small amount, the business may refund the difference if you ask, though they are not required to.

Do I owe sales tax on services like plumbing or electrical work?

Labor for services is generally not taxed in Washington, but materials are. A plumber charges tax on pipes and fittings but not on the time spent installing them. Ask your contractor to itemize labor and materials on your invoice so you can see what is taxed.

How do I know if my online purchase should have had sales tax?

Check the Washington Department of Revenue rate lookup tool for your delivery address. If the seller did not collect tax and should have, you can report them. If you paid tax and believe it was incorrect, contact the seller or the Department of Revenue with your receipt.