Washington State Sales Tax Rate

Washington State has a base sales tax rate of 6.5%, but the total tax you pay depends on where you make your purchase. Cities and counties add their own local sales taxes on top of the state rate, so your actual tax can range from 6.5% to over 10% depending on your location.

The state portion — 6.5% — applies everywhere in Washington. On top of that, most cities add between 0.5% and 3.6%, and most counties add between 0.515% and 2.5%. Some places stack both city and county taxes, which is why a purchase in Seattle costs more in tax than the same purchase in a small town.

You cannot avoid sales tax by shopping online if the seller has a physical location in Washington or meets certain sales thresholds. Out-of-state sellers who ship to Washington may or may not collect tax depending on their business structure, but Washington residents are technically responsible for paying "use tax" on untaxed purchases — though this is rarely enforced for individual shoppers.

Key Takeaways

  • Washington's state sales tax is 6.5%, but your total tax rate includes local city and county additions that vary by location.
  • Combined sales tax rates in Washington range from 6.5% to over 10% depending on which city and county you are in.
  • Groceries, prescription medications, and medical equipment are exempt from sales tax in Washington.
  • Online purchases from sellers with Washington operations are subject to sales tax just like in-store purchases.

Local Sales Tax Rates by Region

Your exact sales tax rate depends on your city and county combination. Seattle residents pay 10.25% total (6.5% state + 3.6% city + 0.25% county). Spokane residents pay 8.9% (6.5% state + 1.5% city + 0.9% county). Tacoma residents pay 10.4% (6.5% state + 3.6% city + 0.3% county).

To find your exact rate, you need to know both your city and county. The Washington Department of Revenue maintains a sales tax rate lookup tool on its website where you can enter your address and see the precise combined rate. Rates change occasionally when cities or counties adjust their local portions, so checking before a large purchase can matter.

Some unincorporated areas have only county tax, which is lower than city-plus-county combinations. If you live just outside a city boundary, your rate may be noticeably different from someone a few blocks away inside city limits.

What Is and Is Not Taxed

Groceries are not taxed in Washington. This includes food you cook at home — bread, milk, vegetables, meat, canned goods. Restaurant meals and prepared foods are taxed. Alcohol and tobacco are taxed.

Prescription medications are not taxed. Over-the-counter medications like aspirin and cold medicine are taxed. Medical equipment prescribed by a doctor — wheelchairs, oxygen equipment, diabetic supplies — is not taxed if you have a prescription.

Clothing and shoes are taxed in Washington, unlike some other states. Gasoline is taxed. Haircuts and services are taxed. Digital downloads like apps, music, and e-books are taxed. Gym memberships and personal training are taxed.

How Sales Tax Is Collected and Reported

The seller collects sales tax at the point of sale and remits it to the Washington Department of Revenue. You do not send in sales tax yourself — the store or business handles it. The tax appears on your receipt as a separate line item so you can see exactly how much you paid.

Businesses file sales tax returns monthly, quarterly, or annually depending on their size and sales volume. The Department of Revenue distributes the collected tax to the state general fund and to local jurisdictions based on where the sale occurred.

If you run a business in Washington, you must register for a sales tax permit with the Department of Revenue before you start selling. You then collect tax from customers and file returns on the schedule assigned to you.

Sales Tax on Online and Out-of-State Purchases

If you buy from an online retailer that has a warehouse, office, or other physical presence in Washington, that retailer must collect and remit Washington sales tax. This applies to major retailers like Amazon, Walmart, and Target regardless of where you live in the state.

Out-of-state sellers without a Washington presence may not collect Washington sales tax at checkout. However, Washington law requires you as the buyer to pay "use tax" on those purchases — essentially the same rate as sales tax. In practice, use tax is rarely collected from individual consumers, though it is technically owed.

Some states have agreements with Washington to collect tax on each other's behalf, and some online marketplaces collect tax on behalf of third-party sellers. The safest assumption is that if the seller collects tax, they will do so automatically. If they do not, the purchase may still be subject to use tax under Washington law.

Who Collects and Where the Money Goes

The Washington Department of Revenue collects all sales tax information and distributes it according to state law. The state keeps its 6.5% portion for the general fund, which pays for schools, transportation, and other state services. Cities keep their local portion, and counties keep theirs.

Local governments depend heavily on sales tax revenue. A city's sales tax rate reflects its budget needs and spending decisions. Some cities have higher rates because they have chosen to fund more services locally rather than relying on property tax or other sources.

Sales tax revenue is not earmarked for specific purposes the way some taxes are. It goes into the general fund of whichever jurisdiction collected it, and elected officials decide how to spend it.

Frequently Asked Questions

Is sales tax included in the price shown on the shelf?

No. Washington retailers show prices before tax. The sales tax is added at checkout. This is why the total you pay is higher than the price tag. The receipt shows the pre-tax subtotal, the tax amount, and the final total.

Do I pay sales tax on used items?

Yes, if you buy a used item from a business — a used car lot, thrift store, or online marketplace — sales tax applies. If you buy from an individual in a private sale, sales tax does not apply, though use tax technically does under Washington law.

What if I buy something in one Washington city and use it in another?

You pay the sales tax rate of the city where you make the purchase, not where you use the item. The tax is based on the location of the sale, not the location of the buyer or the item's final destination.

Are there any other taxes besides sales tax in Washington?

Washington has no state income tax. It does have property tax (on real estate), business and occupation tax (on certain businesses), and various excise taxes on specific items like gasoline and alcohol. Sales tax is the main tax most residents encounter regularly.

Can I get a sales tax refund if I move out of state?

No. Sales tax is final once you pay it. If you buy something in Washington and then move, you do not get a refund. Some states offer sales tax refunds for tourists, but Washington does not have a formal tourist refund program.