Washington Sales Tax Basics: Rate, Nexus, and Filing
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Overview
Doing business in Washington? Here's a quick overview of the state's sales tax basics.
Who administers it
Washington sales tax is administered by the Washington Department of Revenue.
State and local rates
The WGA page lists the statewide base sales tax rate in Washington as 6.5%. Local rates can stack on top and are generally based on the delivery address.
Economic nexus
Nexus means a business may have enough connection to a state that its sales tax responsibilities should be reviewed. For remote sellers, the WGA page lists Washington's economic nexus threshold as $100,000 in sales.
Filing frequency
The WGA page notes that filing may be monthly, quarterly, or annually based on liability. The bookkeeping goal is to keep collected tax aligned with the assigned filing schedule.
What to watch for
One Washington watch-out: the business and occupation tax applies to gross receipts by activity classification and is reported alongside sales tax.
How we help
White Glove Accounting helps keep Washington sales tax activity and related bookkeeping organized for ongoing review.
Washington sales tax at a glance
- Administered by
- Washington Department of Revenue
- Statewide base rate
- 6.5%, with local rates on top
- Economic nexus
- $100,000 in sales
- Filing frequency
- Monthly, quarterly, or annually by liability
Watch for: No income tax, but the Business and Occupation tax applies to gross receipts by activity classification and is reported alongside sales tax.
Rates and thresholds as of August 2026. They change, so verify anything time-sensitive with the Washington Department of Revenue.
Read the Washington bookkeeping guideWant your Washington sales tax kept current?
We track taxable sales, reconcile collected tax, and prepare and file Washington sales tax returns on the schedule the Washington Department of Revenue assigns you. Tell us about your business and we'll send a written scope and price.
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White Glove Accounting is a bookkeeping firm — not a licensed CPA firm, public accountancy firm, or registered tax preparer. We keep your books clean so your CPA or tax preparer can do their job.