Washington's statewide sales tax rate is 6.5 percent
Washington State charges a 6.5 percent sales tax on most retail purchases. This is the base rate that applies everywhere in the state. However, your actual tax at checkout will almost always be higher because cities and counties add their own local sales taxes on top of the state rate.
The total you pay depends on where you make the purchase. A $100 item costs different amounts in Seattle, Spokane, and a small town in rural Washington because each location layers on different local taxes. Your receipt shows the combined rate, but understanding the breakdown helps you know what portion goes where.
Key Takeaways
- Washington State's base sales tax is 6.5 percent, but local taxes add 1.5 to 3.9 percent more depending on your city and county.
- Total sales tax rates range from 8 percent to over 10 percent across the state, with Seattle at 10.25 percent and some rural areas at 8 percent.
- Groceries, prescription medications, and medical equipment are exempt from sales tax in Washington.
- Sales tax applies to most goods but not to services like haircuts, car repairs, or consulting work unless they are bundled with a taxable product.
How local taxes stack on top of the state rate
Every city and county in Washington adds its own sales tax on top of the 6.5 percent state rate. These local rates vary widely. Some counties add 1.5 percent, while others add as much as 3.9 percent. Cities within those counties may add even more.
Seattle, for example, charges 10.25 percent total: 6.5 percent state plus 3.6 percent local. Spokane charges 8.9 percent total. A small city in a rural county might charge only 8 percent. The rate that appears on your receipt is the combined total of state plus all local taxes that apply to that specific location.
You can find your exact local rate by entering your address on the Washington Department of Revenue website or by calling your city or county tax assessor's office. Tax rates can change when local jurisdictions vote to raise or lower their portion, so checking before a large purchase is worth the time.
What is and is not taxed in Washington
Sales tax in Washington applies to tangible goods — things you can touch and take home. Clothing, electronics, furniture, and most food items are taxed. However, several categories are exempt from sales tax.
Groceries and food for home consumption are not taxed, though prepared food and restaurant meals are. Prescription medications and certain medical devices are exempt. Durable medical equipment like wheelchairs and oxygen tanks is also exempt when prescribed by a doctor. Prosthetic devices are exempt as well.
Services are generally not taxed unless they are bundled with a taxable product. A haircut is not taxed, but if the salon sells you shampoo at the same time, the shampoo is taxed. Car repair labor is not taxed, but parts are. Consulting, accounting, and legal services are not taxed. Veterinary services are not taxed, but pet food is.
Sales tax on specific purchases you might make
Understanding which items are taxed helps you predict your final cost. Here are common scenarios:
| Item or Service | Taxed? | Notes |
|---|---|---|
| Clothing and shoes | Yes | All apparel is taxed at the full rate. |
| Groceries (unprepared) | No | Raw ingredients and packaged foods for home cooking are exempt. |
| Restaurant meals | Yes | Prepared food and beverages are taxed. |
| Prescription drugs | No | Medications prescribed by a doctor are exempt. |
| Over-the-counter medicine | Yes | Vitamins, pain relievers, and cold medicine are taxed. |
| Haircut or salon service | No | Labor for personal services is not taxed. |
| Hair products sold at salon | Yes | Tangible products are taxed even if purchased during a service. |
| Car repair labor | No | Service labor is not taxed. |
| Car parts | Yes | Parts and materials are taxed. |
| Gasoline | Yes | Fuel is taxed at the full sales tax rate. |
Online and out-of-state purchases
Washington requires sales tax to be collected on online purchases shipped to addresses in Washington, regardless of where the seller is located. Large online retailers like Amazon collect and remit this tax automatically. Smaller sellers may not, and you may be responsible for reporting the tax yourself on your state tax return.
If you purchase an item from an out-of-state retailer and it is shipped to Washington, Washington sales tax applies. If you travel out of state and bring a purchase back to Washington, you do not owe sales tax on it — the tax was paid where you bought it. However, if you order something from out of state and have it shipped to Washington later, Washington tax applies at that time.
Resale certificates and business purchases
Businesses that resell items can provide a resale certificate to avoid paying sales tax on their wholesale purchases. If you are buying inventory to resell, you need a resale certificate from the Washington Department of Revenue. This certificate proves you will collect sales tax when you sell the item to a customer, so you do not pay it twice.
If you are starting a business that involves selling taxable goods, you must register with the Department of Revenue and obtain a resale certificate before making wholesale purchases. Individuals cannot use resale certificates for personal purchases.
Frequently Asked Questions
What is the total sales tax rate in my city?
Enter your address on the Washington Department of Revenue's tax rate lookup tool at dor.wa.gov, or call your city or county assessor's office. Rates vary by location and change when local jurisdictions adjust their portion of the tax.
Do I pay sales tax on used items?
Yes, used goods are taxed at the same rate as new goods when sold by a retailer. Private sales between individuals are not taxed, but sales through a used goods store or online marketplace are subject to sales tax.
Is clothing always exempt from sales tax?
No. Washington taxes all clothing and footwear at the full sales tax rate. There is no clothing exemption in Washington, unlike some other states.
What happens if I buy something online from a seller who did not collect Washington sales tax?
You may be responsible for reporting and paying the tax yourself on your state tax return. However, most large retailers now collect the tax automatically. Check your receipt to see if Washington sales tax was charged.