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 counties and cities add their own tax on top. Your total sales tax depends on where you live — it ranges from 6.5 percent in some rural areas to 10.25 percent in parts of Seattle and other cities.

Sales tax applies to most goods you buy in a store or online, including clothing, electronics, groceries (with some exceptions), and prepared food. It does not explore to most services — haircuts, car repairs, and medical care are not taxed. The tax is added at checkout, so the price on the shelf is not the price you pay.

When you buy something online from a retailer that has a physical location in Washington or meets certain sales thresholds, sales tax is collected at checkout. If you buy from an out-of-state seller with no Washington presence, you may not see tax added, but Washington residents are technically responsible for reporting that purchase on their tax return — though few do.

Key Takeaways

  • Washington State's base sales tax is 6.5 percent, but your actual rate is higher because your county and city add their own tax on top of it.
  • Sales tax applies to most goods including clothing and electronics, but not to services like haircuts or car repairs, and not to most unprepared groceries.
  • Your total tax rate depends on your address — someone in Seattle pays a different rate than someone in a small town, even though they live in the same state.
  • Online purchases from major retailers are taxed the same way as in-store purchases, but purchases from small out-of-state sellers may not have tax collected.

How local taxes stack on top of the state rate

The 6.5 percent state rate is a floor, not a ceiling. Every county in Washington adds its own sales tax, ranging from 0.5 percent to 3.6 percent depending on the county. Then cities add another layer — some cities add nothing, while others add up to 2.1 percent. This means a purchase in one neighborhood can be taxed at a different rate than the same purchase three miles away.

King County (which includes Seattle) adds 0.5 percent to the state rate, but Seattle itself adds another 2.25 percent, bringing the total to 10.25 percent. Snohomish County adds 1.5 percent to the state rate. Spokane County adds 0.92 percent. If you live near a county or city border, it is worth knowing your exact rate — you can find it on the Washington Department of Revenue website by entering your address.

These local taxes fund schools, public transportation, and county services. When you see a price tag, the amount you actually owe at checkout includes all three layers: state, county, and city.

What is and is not subject to sales tax

Most physical goods are taxed, but groceries are the biggest exception. Unprepared food — bread, milk, vegetables, meat, canned goods — is not taxed. The moment food is prepared for when ready consumption, it becomes taxable. A rotisserie chicken from the grocery store deli is taxed. A loaf of bread is not. A sandwich from a restaurant is taxed. Ingredients you buy to make a sandwich at home are not.

Clothing and shoes are taxed in Washington, unlike some states that exempt them. Prescription medications are not taxed, but over-the-counter drugs and vitamins are. Gasoline is taxed, but the tax is built into the pump price you see. Utilities like electricity and natural gas are taxed at a lower rate (around 6 percent) rather than the full sales tax.

Services are generally not taxed. You do not pay sales tax on a haircut, a doctor visit, a car repair, or legal information. However, some services that include a product — like a restaurant meal or a car wash — are taxed because they are considered goods. The line between a service and a good can be confusing, which is why the Department of Revenue publishes detailed rules for specific items.

How online purchases are taxed

If you buy from Amazon, Walmart, Target, or any large retailer with a Washington presence, sales tax is collected at checkout just as it would be in a physical store. The retailer knows your address and applies your local tax rate automatically. You see the tax added before you complete your purchase.

Small online sellers and out-of-state retailers are not required to collect Washington sales tax unless they meet a sales threshold (currently $1.3 million in annual sales to Washington residents). If you buy from a small seller in another state and no tax is collected, you are technically responsible for reporting that purchase on your Washington tax return as "use tax" — but enforcement is minimal and most people do not do this.

The practical effect is that buying from a major online retailer costs the same as buying in a store, but buying from a small out-of-state seller may cost less because no tax is collected. This advantage shrinks every year as more sellers meet the threshold and begin collecting tax.

Finding your specific sales tax rate

Your sales tax rate depends on your exact address — your street, city, and zip code all matter. The Washington Department of Revenue has a sales tax rate lookup tool on its website where you can enter your address and see your combined state, county, and city rate. You can also call the Department of Revenue at 360-705-6705 to ask about your rate.

If you are moving to Washington or relocating within the state, your tax rate may change. A move from one side of a city to another can change your rate by 0.5 percent or more. If you run a business or manage a rental property, knowing the exact rate for each location matters for pricing and accounting.

Tax rates change occasionally when cities or counties pass new measures. The Department of Revenue updates its rate tables regularly, so if you checked your rate more than a year ago, it is worth checking again.

How Washington uses sales tax revenue

Washington's sales tax funds the state general fund, which pays for K-12 schools, higher education, transportation, and social services. The state portion (6.5 percent) goes to Olympia. The county and city portions stay local — they fund county services, city infrastructure, public transportation, and local schools.

Because Washington has no income tax, sales tax is the state's largest source of revenue. This means the tax burden falls more heavily on people who spend more money — which tends to be lower-income households, since they spend a higher percentage of their income on taxable goods like food and clothing. Wealthier households spend a smaller percentage of their income on goods and more on services (which are not taxed) and investments (which are not taxed), so they pay a lower effective tax rate.

Some of the local sales tax revenue is dedicated to specific purposes. In Seattle, a portion of sales tax revenue goes to homelessness services and affordable housing. In other cities, it funds public transportation or parks. When you see a ballot measure asking voters to approve a sales tax increase, it usually specifies where that money will go.

Sales tax on specific purchases

Vehicles are taxed on the purchase price, and the tax is collected by the dealer or private seller at the time of sale. If you buy a used car for $15,000 in Seattle, you owe sales tax on that $15,000 — not just on the difference between the old and new car. Trade-in value does not reduce the taxable amount in Washington.

Alcohol is taxed at the regular sales tax rate, plus an additional excise tax that varies by type. Beer and wine have a lower excise tax than spirits. These excise taxes are separate from sales tax and are built into the price you see at the register.

Cigarettes and vaping products are subject to sales tax plus a high excise tax. A pack of cigarettes includes both the regular sales tax and a state excise tax of $3.025 per pack, making Washington one of the highest-taxed states for tobacco.

Frequently Asked Questions

Do I pay sales tax on groceries in Washington?

Most groceries are not taxed — bread, milk, vegetables, meat, and canned goods are all tax-free. But prepared food is taxed. A rotisserie chicken from the deli counter is taxed. A loaf of bread is not. If you are unsure whether something is prepared or unprepared, the cashier can tell you before you check out.

What is the difference between sales tax and use tax?

Sales tax is collected by the seller when you buy something. Use tax is a tax you owe on purchases where sales tax was not collected — usually out-of-state online purchases. You are supposed to report use tax on your state tax return, but it is rarely enforced for individual purchases. Businesses are expected to track and pay use tax more carefully.

Why does my sales tax rate change depending on where I shop?

Your tax rate depends on where the purchase happens, not where you live. If you buy something in Seattle, you pay Seattle's rate. If you buy the same thing in Tacoma, you pay Tacoma's rate. This matters most for online purchases — the tax is based on the delivery address, not your home address.

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

No. Sales tax is final at the point of sale. If you buy something in Washington and then move to another state, you do not get a refund. However, if you buy something out of state and bring it to Washington, you may owe use tax on it — though this is rarely enforced for personal purchases.

Are services like haircuts and car repairs taxed?

No. Most services are not subject to sales tax in Washington. Haircuts, car repairs, medical visits, and legal information are all tax-free. However, if a service includes a product — like a restaurant meal or a car wash with wax — the product portion may be taxed.