Washington has a statewide sales tax of 6.5%, plus local taxes that vary by county and city

Washington State charges a state sales tax of 6.5% on most retail purchases. On top of that, your county and city add their own local sales taxes. The total you pay depends on where you buy the item — a purchase in Seattle will have a different tax rate than the same purchase in Spokane or a small town outside the city limits. Your receipt shows the combined rate applied to that transaction.

Sales tax in Washington is a point-of-sale tax, meaning it is added when you check out, not calculated later. The seller collects it and sends it to the state and local tax authorities. Unlike income tax, which is based on what you earn over a year, sales tax is when ready and applies to nearly every purchase you make in the state.

Key Takeaways

  • Washington's state sales tax rate is 6.5%, but your total rate includes local taxes that range from 0.5% to 3.9% depending on your location.
  • Most goods and services are taxable, but groceries, prescription medications, and some medical equipment are exempt.
  • You pay sales tax based on where the purchase happens, not where you live, so buying across county lines changes your tax rate.
  • Online purchases from out-of-state sellers may or may not include Washington sales tax depending on the seller's nexus in the state.

How local sales tax rates work in your area

Washington divides sales tax into state and local portions. The state keeps 6.5%, and counties and cities layer on additional taxes. These local rates vary widely. Some areas add as little as 0.5% on top of the state rate, while others add up to 3.9%. The combined rate you pay can range from 6.5% to 10.4% depending on your exact location.

To find your local rate, you need to know both your county and your city or unincorporated area. King County (which includes Seattle) has a combined rate of 10.25%. Pierce County (Tacoma) is 10.4%. Spokane County is 8.9%. But within each county, city rates vary — a purchase in Shoreline (King County) may have a slightly different rate than one in Seattle proper, even though both are in King County. The Washington Department of Revenue publishes a complete list of rates by location on its website.

What is and is not taxed in Washington

Most items you buy are subject to sales tax, including clothing, electronics, furniture, and prepared food. However, Washington exempts certain categories. Groceries — unprepared food you cook at home — are not taxed. Bread, milk, vegetables, and meat from a grocery store are tax-free. Prepared food from a restaurant, deli counter, or food truck is taxed.

Prescription medications are exempt from sales tax when you present a valid prescription. Over-the-counter medications like aspirin or cold medicine are taxed. Medical equipment prescribed by a doctor — such as wheelchairs, hearing aids, or diabetic supplies — may be exempt, but the rules depend on the specific item and whether it has a prescription. Some services are also exempt: haircuts and other personal services are generally taxed, but medical services performed by a licensed healthcare provider are not.

Digital products fall into a gray area. Software, e-books, and streaming subscriptions are generally taxed in Washington. However, the tax treatment of digital goods continues to shift as state law evolves, so check the Department of Revenue website if you are unsure about a specific purchase.

Sales tax on online and out-of-state purchases

If you buy from an out-of-state online seller, whether you owe Washington sales tax depends on whether that seller has nexus in Washington — meaning they have a physical presence, employees, or significant sales activity in the state. Large retailers like Amazon, Walmart, and Target have nexus in Washington and collect sales tax on orders shipped to Washington addresses. Smaller sellers may not, and in those cases, you technically owe use tax on the purchase.

Use tax is Washington's way of collecting tax on purchases made outside the state but used in Washington. The rate is the same as sales tax for your location. Most people do not pay use tax voluntarily, but if you are audited, the state can assess it. Some taxpayers report use tax on their state income tax return (Washington has no income tax on wages, but does tax capital gains and certain other income). If you make frequent large purchases from out-of-state sellers without sales tax, keeping records is wise in case the state inquires.

How sales tax affects your budget and planning

Sales tax is a regressive tax, meaning it takes a larger percentage of income from lower-income households than higher-income ones. A family earning $30,000 a year spends a higher percentage of their income on taxable goods than a family earning $100,000. This is one reason Washington exempts groceries and prescription medications — to reduce the burden on households that spend most of their income on necessities.

When budgeting for a purchase, remember to add your local sales tax rate to the price tag. A $100 item in Seattle (10.25% tax) actually costs $110.25. For large purchases like appliances or furniture, that difference can be significant. Some people factor this into decisions about where to shop — buying in a lower-tax area can save money on big-ticket items, though you must account for travel time and fuel costs.

Sales tax on specific situations

Resale certificates allow businesses to buy items without paying sales tax if they plan to resell them. If you run a small business and buy inventory, you can provide a resale certificate to avoid paying tax at purchase, then collect tax when you sell to customers. You must register with the Department of Revenue to obtain a resale certificate.

Trade-ins and exchanges have their own rules. If you trade in a used car toward a new one, you typically pay sales tax only on the difference between the new car's price and the trade-in value, not the full price of the new car. This is called the trade-in credit. The same principle applies to some other items, but the rules vary, so ask the seller how they handle trade-ins before you complete the transaction.

Frequently Asked Questions

Do I pay sales tax on groceries in Washington?

No. Unprepared food you buy at a grocery store — produce, meat, dairy, bread, frozen vegetables — is exempt from sales tax. Prepared food from a restaurant, deli, or food truck is taxed. The line between prepared and unprepared can be unclear for items like rotisserie chicken or bakery items; when in doubt, ask the cashier.

What is the sales tax rate in my city?

Your rate depends on your state rate (6.5%) plus your county and city local taxes. The Washington Department of Revenue publishes a complete rate table by location on its website. You can also call your city or county tax assessor's office, or ask a local business.

Do I owe tax on purchases from out-of-state websites?

If the seller collects Washington sales tax at checkout, you owe nothing more. If they do not, you technically owe use tax at your local rate. Large retailers collect the tax; smaller sellers often do not. Keeping records of major purchases from non-collecting sellers is prudent.

Is sales tax deductible on my taxes?

Washington has no state income tax on wages, so there is no state return on which to deduct sales tax. If you pay federal income tax and itemize deductions, you can deduct either state income tax or state and local sales tax (SALT), but not both, up to $10,000 total. Consult a tax professional about whether this deduction benefits your situation.

Why does the same item cost different amounts in different cities?

The price tag is the same, but the sales tax rate varies by location. A $50 item costs $50 everywhere, but the tax added at checkout depends on your county and city. This is why the total you pay can differ between Seattle and Tacoma, even for the same purchase.