| County | State Rate | County Rate | Combined Rate | Major City |
|---|---|---|---|---|
| Adams County | 6.5% | 1.4% | 7.9% | Ritzville |
| Asotin County | 6.5% | 1.2% | 7.7% | Clarkston |
| Benton County | 6.5% | 1.3% | 7.8% | Kennewick |
| Chelan County | 6.5% | 1.2% | 7.7% | Wenatchee |
| Clallam County | 6.5% | 1.4% | 7.9% | Port Angeles |
| Clark County | 6.5% | 1.1% | 7.6% | Vancouver |
| Columbia County | 6.5% | 1.2% | 7.7% | Dayton |
| Cowlitz County | 6.5% | 1.3% | 7.8% | Longview |
| Douglas County | 6.5% | 1.2% | 7.7% | East Wenatchee |
| Ferry County | 6.5% | 1.4% | 7.9% | Republic |
| Franklin County | 6.5% | 1.3% | 7.8% | Pasco |
| Garfield County | 6.5% | 1.2% | 7.7% | Pomeroy |
The state sales tax rate in Washington is 6.5%. However, the total sales tax rate can range from 7.0% to 10.4% depending on the location, as local jurisdictions can impose their own sales taxes. The average combined sales tax rate in Washington is around 8.89%.
Washington state has a unique tax system, with no personal income tax but a business and occupation tax. The state also has a variety of sales tax exemptions, including exemptions for groceries, prescription medications, and certain types of clothing.
It’s worth noting that Washington state exempts certain items from sales tax, such as groceries, which are exempt from state sales tax but may still be subject to local sales taxes. Additionally, some types of clothing and footwear are exempt from sales tax, as long as they are priced below a certain threshold.
The Washington State Department of Revenue is responsible for collecting and administering sales tax in the state. Businesses with a physical presence in Washington, or those that meet certain economic nexus thresholds, are required to collect and remit sales tax. The economic nexus threshold in Washington is $100,000 in gross receipts or 200 separate transactions in the current or preceding calendar year.
Businesses must file their sales tax returns and pay any due tax on a quarterly or monthly basis, depending on their tax liability. The due dates for sales tax returns are the 25th day of the month following the end of the reporting period. For example, the sales tax return for the first quarter of the year would be due on April 25th.