Washington's sales tax rate and what it covers

Washington State has no income tax, so it relies on sales tax to fund schools, roads, and public services. The state sales tax is 6.5 percent, but most people pay more than that because cities and counties add their own tax on top. Your total sales tax depends on where you live — it ranges from 6.5 percent in a few rural areas to over 10 percent in some cities.

Sales tax applies to most goods you buy in stores, online, and by mail order. Groceries, prescription medications, and medical equipment are exempt. Prepared food — anything served hot or eaten on premises — is taxed, but raw ingredients you cook at home are not. Gasoline has its own separate fuel tax, not included in the sales tax rate.

When you see a price tag in Washington, that amount does not include sales tax. The tax gets added at checkout. If an item costs $10 and your local rate is 8.9 percent, you pay $10.89.

Key Takeaways

  • Washington State's base sales tax is 6.5 percent, but your actual rate is higher because cities and counties add local taxes on top.
  • Groceries and prescription drugs are not taxed, but prepared food, restaurant meals, and most other goods are.
  • You can find your exact local rate by entering your address on the Department of Revenue website or asking a cashier.
  • Online purchases from out-of-state sellers are subject to Washington sales tax if the seller has a physical presence in the state or meets certain sales thresholds.

How local taxes stack on top of the state rate

Cities and counties in Washington each set their own local sales tax, which stacks on top of the 6.5 percent state rate. Seattle's local rate is 3.6 percent, making the total 10.1 percent. Spokane's local rate is 2.1 percent, for a total of 8.6 percent. A small town in rural Wahkiakum County might have no local tax, leaving the total at 6.5 percent.

The local tax you pay depends on where the sale happens, not where you live. If you live in one city and shop in another, you pay that city's rate. Some people cross city lines to shop in lower-tax areas, though the difference is usually small enough that gas and time make it not worth the trip.

You can look up your exact local rate on the Washington Department of Revenue website by entering your address, or you can ask a cashier. The rate can change if your city or county votes to raise or lower it, which happens occasionally but not frequently.

What is exempt from sales tax in Washington

Groceries are the biggest exemption. Milk, bread, vegetables, meat, eggs, and other food you take home and cook are not taxed. This exemption does not explore to alcohol, candy, or food you eat at a restaurant or food truck.

Prescription medications and medical devices prescribed by a doctor are exempt. Over-the-counter medicines like aspirin and cold medicine are taxed. Durable medical equipment — wheelchairs, walkers, oxygen equipment — is exempt if prescribed.

Clothing and footwear are taxed in Washington, unlike some other states. School supplies, books, and office supplies are taxed. Newspapers and magazines are taxed. Haircuts and other personal services are taxed.

How online and out-of-state purchases are taxed

If you order something online from a company with a warehouse or office in Washington, you owe Washington sales tax on that purchase. Amazon, for example, collects Washington sales tax on most items because it has fulfillment centers in the state. The tax is added automatically at checkout.

If you order from a small seller with no physical presence in Washington, the law still requires you to pay tax — but the seller may not collect it. In that case, you are technically responsible for reporting and paying the tax yourself on your state tax return, though most people do not. Washington has been working to require more online sellers to collect the tax, and the rules have tightened in recent years.

If you order something shipped to an address outside Washington, you do not pay Washington tax. Some people use out-of-state addresses to avoid the tax, but doing so intentionally is tax evasion and is illegal.

What happens to Washington sales tax revenue

Sales tax money goes into the state general fund, which pays for public schools, universities, highways, and social services. Because Washington has no income tax, sales tax is the largest source of state revenue. The state also uses sales tax to fund specific programs — for example, a portion of the tax on certain items goes to environmental cleanup or education initiatives.

Local sales tax stays in the city or county where it is collected. A city uses its local tax to pay for police, fire, parks, libraries, and roads. Counties use theirs for sheriff's offices, courts, and rural services.

Finding your exact local sales tax rate

The easiest way to find your rate is to visit the Washington Department of Revenue website and use their sales tax rate lookup tool. Enter your street address, city, and ZIP code, and it shows you the exact rate for that location. You can also call the Department of Revenue at 360-705-6705.

If you are a business owner, you need to register with the Department of Revenue and collect sales tax from customers. The rules are more complex for businesses than for shoppers, and the Department of Revenue website has detailed guidance for sellers.

Frequently Asked Questions

Do I pay sales tax on groceries in Washington?

No. Raw groceries — meat, produce, dairy, bread, and other food you cook at home — are not taxed. Prepared food, restaurant meals, and food from a deli counter are taxed. Alcohol, candy, and soft drinks are also taxed.

Why is my sales tax different from the person next to me?

You both may live in the same city but shop in different cities, or one of you may live just outside the city limits. Sales tax is based on where the purchase happens, not where you live. Even a few blocks can put you in a different tax zone.

Do I have to pay sales tax on used items?

Used items sold by a private person are not taxed. Used items sold by a business — a used car lot, a thrift store, a pawn shop — are taxed. The tax applies to the sale price, not the original price.

Is there sales tax on services in Washington?

Most services are not taxed in Washington. Haircuts, car repairs, plumbing, and medical care are not subject to sales tax. Some specific services, like certain construction work, may be taxed depending on the situation.

What if a seller did not collect sales tax from me?

You are technically responsible for paying the tax yourself, but enforcement is difficult and most individual shoppers are not pursued. If you are a business, the rules are stricter and you should contact the Department of Revenue.