Washington Sales Tax Registration

In Washington it is called the Business License. The Washington State Department of Revenue (Business Licensing Service) issues it.

Who has to register in Washington, how to apply, what it costs, how long it takes, and what you file once you have it.

Washington sales tax registration at a glance

What it is called: Business License; Full name: Business License (state tax registration under a Unified Business Identifier, UBI). Number issued: Unified Business Identifier (UBI).
Who issues it: Washington State Department of Revenue (Business Licensing Service); Apply online through Business Licensing Wizard / My DOR. Paper form: Form BLS 700 028.
State fee: $50; A $50 non-refundable processing fee to open the first location of a new business (or reopen one). Adding a location is free. City, county and state endorsements carry their own fees.
Processing time: About 10 business days; Online applications are typically processed within ten business days. Endorsements that need city, county or state approval can add 2 to 3 weeks.
Remote seller threshold: $100,000 in sales; Measurement period: current or prior calendar year. In effect since March 14, 2019.
Filing frequency: Monthly, quarterly or annual; Assigned by annual tax liability: $1,050 or less annual; $1,051 to $4,800 quarterly; more than $4,800 monthly. One combined excise tax return covers sales tax, B&O tax and other DOR excise taxes.
State rate: 6.5%; Local rates vary by city and county and change quarterly; DOR's rate lookup gives the rate and location code for each address.
Local registration: Required in some places; Many Washington cities and counties require a city or county business license endorsement.

How to register in Washington

Where to apply: Apply online with the Washington State Department of Revenue (Business Licensing Service). Business Licensing Wizard / My DOR
Application form: Form BLS 700 028, Business License Application. Form BLS 700 028 (PDF)
What you need: Corporations, partnerships and LLCs must file with the Washington Secretary of State before applying for the business license.
What the application covers: Retail sales tax, business and occupation (B&O) tax, other DOR excise taxes, Employment Security and Labor & Industries accounts if hiring, city, county and state endorsements and trade name.
How long it takes: Online applications are typically processed within ten business days. Endorsements that need city, county or state approval can add 2 to 3 weeks.
What it costs: A $50 non-refundable processing fee to open the first location of a new business (or reopen one). Adding a location is free. City, county and state endorsements carry their own fees.
Renewal: The state tax registration certificate stays valid as long as the taxpayer stays in business and pays the tax. Some city and state endorsements on the business license renew on their own schedules.
Local registration: Many Washington cities and counties require a city or county business license endorsement. These are added to the same state Business License Application through the Business Licensing Service, each with its own fee.

After you register

How often you file: Monthly, quarterly or annual. Assigned by annual tax liability: $1,050 or less annual; $1,051 to $4,800 quarterly; more than $4,800 monthly. One combined excise tax return covers sales tax, B&O tax and other DOR excise taxes.
Due date: Monthly returns the 25th of the following month; quarterly returns the last day of the month after the quarter; annual returns April 15.
Periods with no sales: You still file a return for every period, even with no sales.
Rates and sourcing: The state rate is 6.5%. Local rates vary by city and county and change quarterly; DOR's rate lookup gives the rate and location code for each address. Sourcing: destination. Tax is collected at the rate where the customer receives the goods or services.
Late returns: Late payment penalty of 9% of the tax after the due date, 19% if not paid by the end of the following month, and 29% after the second month (minimum $5).

Washington rules in plain English

Washington does not issue a stand-alone sales tax permit. You collect sales tax under your state business license, issued by the Department of Revenue's Business Licensing Service. The license gives you a Unified Business Identifier (UBI) number. Apply online through the Business Licensing Wizard or My DOR, or mail the Business License Application, Form BLS 700 028. The processing fee is $50 to open a new business. City and state endorsements cost extra. Online applications usually take about ten business days. Endorsements can add two to three weeks. Corporations and LLCs must file with the Secretary of State first. Sellers outside Washington must register once their Washington receipts pass $100,000 in the current or prior calendar year. The state rate is 6.5%, plus local tax based on where the buyer receives the item. You file one combined excise tax return for sales tax and the B&O tax. DOR assigns monthly, quarterly or annual filing based on how much tax you owe. Monthly returns are due the 25th. The mistake to avoid: assuming the business license lets you buy inventory tax-free. You need a separate reseller permit for that.

Sources: Washington State Department of Revenue (Business Licensing Service) · Business Licensing Wizard / My DOR · Form BLS 700 028 (PDF)

More Washington facts

Since October 1, 2025 some business services are subject to retail sales tax under ESSB 5814, including certain information technology services. Source
Washington taxes many digital products, digital codes and digital automated services sold to end users. Source
To buy inventory without paying sales tax, a Washington-registered business applies separately for a reseller permit. It is generally valid for four years (two years for contractors and newer businesses). Source
A business with no retail sales and gross income under $125,000 a year (from 2023) may qualify for active non-reporting status and not file returns. Source
A business with more than one place of business dealing with the public needs a separate registration certificate for each one, posted at that location. Source

We register you in Washington

Answer a few questions about your business. We prepare your Washington Business License application, file it with the Department of Revenue (DOR), and send you the number. $199 per state. Any state fee is separate.

Start my Washington registration

Washington sales tax registration FAQ

Do I need to register for Washington sales tax?

Anyone engaging in business in Washington on which a state tax is imposed, including selling at retail from property or employees in the state, must register, with a separate certificate for each place of business (RCW 82.32.030). Sellers with no physical presence must register after $100,000 in sales in Washington (measurement period: current or prior calendar year).

How long does it take to get a Washington Business License?

Online applications are typically processed within ten business days. Endorsements that need city, county or state approval can add 2 to 3 weeks. Source: Form BLS 700 028, p. 1.

What does a Washington Business License cost?

A $50 non-refundable processing fee to open the first location of a new business (or reopen one). Adding a location is free. City, county and state endorsements carry their own fees. Source: Business License Application, Form BLS 700 028, processing fee instructions. Our fee to prepare and file the application is $199.

When do I file Washington sales tax returns?

Filing frequency: monthly, quarterly or annual. Assigned by annual tax liability: $1,050 or less annual; $1,051 to $4,800 quarterly; more than $4,800 monthly. One combined excise tax return covers sales tax, B&O tax and other DOR excise taxes. Due date: monthly returns the 25th of the following month; quarterly returns the last day of the month after the quarter; annual returns April 15. File a return every period, even with no sales. Source: DOR My DOR help, Tax returns (file a no-business return when there is no activity).

Do I need to register in Washington as a remote seller?

Sellers with no physical presence must register after $100,000 in sales in Washington (measurement period: current or prior calendar year). A marketplace facilitator with more than $100,000 in combined gross receipts sourced to Washington must register and collect retail sales tax on the sales it facilitates; its sellers deduct those sales (DOR Marketplace facilitators page). Source: DOR Remote sellers page (the 200-transaction test was eliminated March 14, 2019; current receipts threshold in force since January 1, 2020); RCW 82.04.067.

What happens if I sell in Washington without a Washington Business License?

Engaging in business without a certificate of registration, or letting a company do so as an officer, is a gross misdemeanor. Source: RCW 82.32.290(1).

Nearby states

This page summarizes Washington sales tax registration rules for general information and is not tax advice. Confirm current requirements with the Washington State Department of Revenue (Business Licensing Service) or your tax adviser. State rules last checked October 2, 2026.