Washington State Sales Tax Rate and What It Covers

Washington State has no income tax, but it does have a sales tax that applies when you buy most goods and some services. The state sales tax rate is 6.5 percent, but the total tax you pay at checkout is usually higher because cities and counties add their own local sales taxes on top. Your total rate depends on where you make the purchase — it can range from 6.5 percent in areas with no local tax to over 10 percent in some cities.

Sales tax applies to tangible goods you can touch and take home: clothing, groceries, electronics, furniture, and gasoline. It also applies to some services, including car repairs, haircuts, and dry cleaning. However, certain items are exempt from sales tax in Washington, including prescription medications, most medical equipment, and some food items bought for home consumption.

When you buy something, the seller collects the sales tax at the register and sends it to the Washington Department of Revenue. You do not file a separate form or claim the tax back — it is built into the price you pay.

Key Takeaways

  • Washington State sales tax is 6.5 percent, but your actual rate includes local taxes added by your city or county, making the total anywhere from 6.5 to over 10 percent.
  • Sales tax applies to most goods and some services like repairs and haircuts, but not to prescription drugs, medical equipment, or most food bought to eat at home.
  • The seller collects sales tax at the point of sale and sends it to the state — you do not file paperwork or pay it separately.
  • Online purchases from out-of-state sellers may or may not include Washington sales tax depending on the seller's location and business structure.

Local Sales Tax Rates by City and County

Every city and county in Washington can set its own local sales tax on top of the state rate. This local portion ranges from 0 percent in some areas to over 3.5 percent in others, which is why two purchases of the same item in different cities can have different total taxes.

King County (which includes Seattle) has a local rate of 3.6 percent, bringing the total to 10.1 percent in Seattle itself. Pierce County (Tacoma area) has a local rate of 2.3 percent, for a total of 8.8 percent. Spokane County has a local rate of 2 percent, for a total of 8.5 percent. These rates can change, and some cities within a county may have different rates than the county overall.

To find your exact sales tax rate, you can enter your address on the Washington Department of Revenue website or ask a local retailer. The rate you see at checkout is the one that applies to your purchase.

What Is and Is Not Subject to Sales Tax

Most physical items you buy in Washington are taxed, but the rules for services and specific goods can be confusing. Groceries for home consumption — bread, milk, vegetables, meat — are not taxed. However, prepared food, restaurant meals, and food from a deli counter are taxed. Candy and soda are also taxed because they are not considered groceries.

Clothing and shoes are taxed in Washington, with no exemption for children's clothing or any other type. Prescription medications are exempt, but over-the-counter drugs and vitamins are taxed. Medical equipment prescribed by a doctor, such as wheelchairs or oxygen equipment, is exempt, but general health and beauty items are taxed.

Services that are taxed include vehicle repairs, haircuts, dry cleaning, and appliance repair. Professional services like accounting, legal information, and medical care are generally not taxed. Digital products like e-books, streaming subscriptions, and downloaded software are taxed in Washington.

Sales Tax on Online and Out-of-State Purchases

If you buy something online from a seller located outside Washington, whether sales tax is charged depends on the seller's business structure and whether they have a physical presence in the state. Large online retailers like Amazon collect Washington sales tax on most items shipped to Washington addresses. Smaller sellers may not, even though you are technically responsible for paying the tax yourself.

Washington requires residents to pay use tax on items purchased out of state that were not taxed at the time of purchase. Use tax is the same rate as sales tax in your area. However, most people do not file a separate use tax return — instead, you report use tax on your state income tax return if you file one. Since Washington has no income tax, most residents do not file a return and therefore do not report use tax.

If you are a business owner or make frequent out-of-state purchases, you may need to track and report use tax. The Washington Department of Revenue has worksheets and guidance for calculating use tax on your purchases.

Who Collects and Where the Money Goes

Retailers and service providers collect sales tax from customers and send it to the Washington Department of Revenue on a monthly or quarterly schedule, depending on the amount they collect. The state then distributes the local portion to cities and counties based on where the sale occurred.

Sales tax revenue funds state and local services including schools, roads, public safety, and social services. Because Washington has no income tax, sales tax is a major source of state funding. This means the tax burden falls more heavily on people who spend more money, rather than on income earners.

Sales Tax Exemptions and Special Cases

Certain organizations and purchases are exempt from sales tax in Washington. Nonprofit organizations registered with the state can purchase goods without paying sales tax if the items are used directly in their charitable work. Religious organizations have similar exemptions for items used in religious activities.

Resellers — businesses that buy goods to resell to customers — do not pay sales tax on their purchases if they have a resale certificate. Instead, they collect sales tax from their customers. Manufacturers can also claim exemptions on equipment and materials used directly in production.

Agricultural exemptions exist for certain farm equipment and seeds used in crop production. If you are unsure whether a specific purchase or organization qualifies for an exemption, the Washington Department of Revenue website has detailed rules and you can contact them directly with questions.

How to Find Your Local Sales Tax Rate

The easiest way to find your exact sales tax rate is to use the Washington Department of Revenue's sales tax rate lookup tool on their website. You enter your street address, city, and ZIP code, and the tool shows you the state rate, local rate, and combined total for your location.

You can also call the Department of Revenue at 1-360-705-6705 or visit a local tax office in person. Retailers in your area can also tell you the rate, since they display it on receipts and at the register. Keep in mind that rates can change, so if you are planning a large purchase, it is worth checking the current rate before you buy.

Frequently Asked Questions

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

No. The price on the shelf or online is the pre-tax price. Sales tax is added at checkout. This is different from some other states where prices include tax. Always budget for the additional cost when you are shopping.

Do I have to pay sales tax on groceries?

Most groceries are not taxed in Washington, including bread, milk, eggs, vegetables, meat, and canned goods. However, prepared foods, restaurant meals, deli items, candy, and soda are taxed. When in doubt, ask the cashier or check your receipt.

What happens if a seller does not collect sales tax from me?

You are technically responsible for paying use tax on the purchase yourself, but most individual consumers do not file a separate return. If you are a business owner or make frequent out-of-state purchases, you should track these purchases and report them to the Department of Revenue.

Can I get a refund of sales tax I already paid?

Sales tax refunds are rare and usually only happen if you return an item to the store where you bought it. If you paid sales tax on a purchase and later found out it should have been exempt, contact the Washington Department of Revenue to discuss your situation.

Does Washington sales tax explore to services like haircuts and car repairs?

Yes. Haircuts, car repairs, dry cleaning, appliance repair, and similar services are subject to Washington sales tax. Professional services like accounting and legal information are generally not taxed, but personal and business services usually are.