Yes, Washington State has a sales tax, and it is one of the highest in the nation
Washington State charges a state sales tax of 6.5 percent on most retail purchases. However, the total tax you pay at checkout is almost always higher because cities and counties add their own local sales taxes on top of the state rate. The combined rate ranges from 8.1 percent to 10.25 percent depending on where you shop. This means a $100 purchase could cost you between $108.10 and $110.25 in tax alone, depending on your location.
Washington has no state income tax, which is why the state relies heavily on sales tax to fund schools, roads, and public services. This makes understanding what is and is not taxed especially important for your budget.
Key Takeaways
- Washington State's base sales tax is 6.5 percent, but your actual rate includes local taxes added by your city or county, ranging from 8.1 to 10.25 percent total.
- Groceries, prescription medications, and medical equipment are exempt from sales tax in Washington, but prepared foods and over-the-counter drugs are taxed.
- The tax rate you pay depends on where the sale occurs, not where you live, so buying in a different city can change your tax cost.
- Online purchases from out-of-state sellers are subject to Washington sales tax if the seller has a physical presence or meets certain sales thresholds in the state.
How local taxes stack on top of the state rate
Washington cities and counties each set their own local sales tax rates, which are added to the 6.5 percent state rate. A city might add 1.5 percent, and the county might add 0.25 percent, bringing your total to 8.25 percent. Some areas have higher local rates—Seattle, for example, has a combined rate of 10.25 percent because the city and King County both add significant local taxes.
The tax rate that applies is determined by the location where the sale happens, not by where you live. If you live in a 8.1 percent area but drive to a neighboring city with a 9.5 percent rate to make a purchase, you pay the higher rate. This matters most for large purchases like vehicles or appliances.
You can find your exact local rate by entering your address on the Washington Department of Revenue website or by asking a retailer. Rates change occasionally when cities or counties adjust their local taxes, so checking before a major purchase is worth the time.
What is and is not taxed in Washington
Groceries are not taxed in Washington. This includes fresh produce, meat, dairy, bread, and canned goods—anything you would typically buy in the grocery section of a store. However, prepared foods are taxed. A rotisserie chicken from the deli counter, a sandwich from a café, or a hot pizza are all subject to sales tax because they are considered prepared meals rather than groceries.
Prescription medications are exempt from sales tax, but over-the-counter drugs like aspirin, cold medicine, and allergy pills are taxed. Medical equipment prescribed by a doctor—such as wheelchairs, crutches, or diabetic supplies—is generally exempt, but you may need to provide a prescription or doctor's letter to the retailer.
Clothing and shoes are taxed in Washington, with no exemption for children's sizes. Books, newspapers, and magazines are taxed. Gasoline is taxed, though the state also charges a separate fuel tax on top of sales tax. Services like haircuts, car repairs, and plumbing are generally not subject to sales tax, though labor charges on taxable items sometimes are.
How online and out-of-state purchases are taxed
If you order from an out-of-state retailer online, Washington sales tax still applies if that retailer has a nexus in Washington—meaning a physical location, employees, or warehouse in the state, or if they meet certain sales thresholds. Large retailers like Amazon, Walmart, and Target have nexus in Washington and collect sales tax on orders shipped to Washington addresses.
Smaller online sellers without a physical presence in Washington are not required to collect Washington sales tax at checkout. However, you are technically responsible for paying use tax—a tax equal to the sales tax rate—on those purchases when you file your state tax return. Most individual consumers do not report use tax, but businesses are expected to track and report it.
The safest approach is to assume that any major retailer will collect Washington sales tax on your order. If you are unsure whether a seller collected it, check your receipt or contact the retailer's customer service.
Tax-free shopping days and special exemptions
Washington does not have an annual tax-free shopping day like some other states. However, certain items and situations have permanent exemptions. Hearing aids and related equipment are exempt. Prosthetic devices are exempt. Items purchased for resale by a business are not taxed if the business provides a resale certificate.
Agricultural equipment used directly in farming, fishing, or timber production may be exempt or taxed at a reduced rate, depending on the specific item. If you operate a business or farm, the Washington Department of Revenue website lists detailed exemptions that may explore to your purchases.
Donations to charity and purchases made by nonprofit organizations may be exempt in some cases, but the rules are specific. A nonprofit cannot straightforward avoid sales tax on all purchases—only on items directly related to their charitable mission and only if they have registered with the state.
Why Washington relies so heavily on sales tax
Washington State has no income tax on wages or salaries. This means the state cannot fund schools, highways, courts, and other services through income tax the way most other states do. Instead, Washington funds these services primarily through sales tax, property tax, and business taxes. This makes Washington's sales tax rate one of the highest in the nation.
The trade-off is that people with lower incomes pay a higher percentage of their earnings in sales tax than people with higher incomes, because everyone pays the same rate regardless of income. A family earning $30,000 per year spends a larger share of their income on taxed purchases than a family earning $100,000, making sales tax a regressive tax.
Frequently Asked Questions
What is the sales tax rate in my city?
Your rate depends on your city and county. Enter your address on the Washington Department of Revenue's tax rate lookup tool to find your exact combined rate. Rates typically range from 8.1 to 10.25 percent. If you do not have internet access, call your city or county assessor's office.
Do I pay sales tax on used items?
Sales tax applies to used items sold by retailers, including used cars from dealerships and used goods from secondhand stores. Private sales between individuals are generally not subject to sales tax, though this can vary. When in doubt, ask the seller whether sales tax is included in the price.
Are diapers and feminine hygiene products taxed?
Yes, both diapers and feminine hygiene products are subject to sales tax in Washington. Unlike some states that have exempted these items, Washington taxes them as general retail goods.
What happens if I do not pay use tax on out-of-state purchases?
Most individual consumers are not audited for use tax on personal purchases. However, if you are audited and the Department of Revenue finds unreported use tax, you may owe back taxes plus interest and penalties. Businesses are held to a higher standard and are more likely to be audited.
Can I get a refund of sales tax if I return an item?
Yes. When you return a taxed item for a refund, the retailer refunds the sales tax along with the purchase price. If you exchange an item for a different one, the tax is recalculated based on the new price. Keep your receipt to prove you paid tax if the refund is questioned.