While the statutory language is somewhat unclear, it is our conclusion that these revenues may be used for adult jails as well as juvenile detention facilities. Counties only, plus Tacoma. Any county may impose a mental health and chemical dependency sales tax up to 0. Some jurisdictions may refer to this sales tax with other names, such as the mental illness and drug dependency MIDD sales tax or the treatment sales tax. This tax may be imposed by the county legislative body and does not require voter approval.
In addition, the statute authorizes any city over 30, population, located within a county over , population King, Pierce, or Snohomish counties , to impose this sales tax if the county has not done so first. Tacoma has enacted this sales tax, but all three of those counties have now enacted this sales tax at a county level so no other cities are eligible anymore.
Public facilities districts only. Public facilities districts created under chapter There is also an additional 0. Any city or county may impose a public safety sales tax RCW The maximum rate is 0. The measure requires voter approval, and unlike most local revenue options it may only be submitted at a primary or general election and may not be submitted at a February or April special election.
Another unique feature is that motor vehicle sales and the first 36 months of a motor vehicle lease are exempt from this portion of the sales tax.
Any county may impose a 1. This tax does not require voter approval. The proceeds may may be used for eligible public sports stadium facilities and youth or amateur sports but may not be used to subsidize any professional sports team. King County RCW Transit agencies only.
Public transit agencies may impose a sales tax up to 0. This tax is typically imposed by public transportation benefit areas PTBAs and other transit districts, as very few cities or counties provide their own transit service directly. Some individual transit districts have higher maximum rates, and Kitsap Transit has additional sales tax authority up to 0. Eligible transit districts may also impose an additional sales tax up to 1.
This measure also requires voter approval, and currently Sound Transit is the only agency that has imposed the high-capacity transit sales tax. Any city or county may form a transportation benefit district TBD to generate revenue for specific transportation projects.
One of the most common funding sources is a voted sales tax up to 10 years and 0. For more information and examples, see our Transportation Benefit Districts page. Pierce County only. Pierce County has imposed 0. Pierce County is the only agency with such authority, and the revenue is shared between the county and its cities and towns. With a sales tax credit, the state credits a portion of its sales tax revenues to the local jurisdiction, but the total sales tax rate paid by the consumer remains unchanged.
These sales tax credits are typically restricted to specific jurisdictions and often expire after a certain number of years. See our Lodging Tax page for more information. Local sales tax rates can vary significantly depending on which jurisdictions have imposed which local sales tax options. To see which local governments in Washington have imposed which sales taxes and at what rates percentages , see our Tax and Population Data page.
Sales tax revenues dollar amounts are impacted not only by the local sales tax rates, but also by the nature of the local economy and the quantity of taxable retail sales within a jurisdiction. For most purchases, there is somewhere between a day to day time lag between collection the actual retail sale and local government receipt of the sales tax revenue from that sale.
This is because most retailers remit sales taxes to DOR on a monthly basis, with payment due by the 25th of the following month RCW DOR then distributes those collections plus interest and minus any administrative fees to the local jurisdiction on the last business day of the following month. For instance, if a sale is made in January — regardless of whether the sale took place on January 1 or January 31 — the sales tax is typically remitted to DOR by February 25, and DOR would then distribute the local portion of the sales tax to the local agency around March However, credits against the state sales tax rate that do not result in an increase to the consumer may take place on the first day of any month, and no sooner than 30 calendar days after DOR receives notice.
Below are some helpful resources from the state Department of Revenue regarding sales and use taxes:. Kitsap Commissioners consider sales and use tax to fund affordable housing. Can a city increase its sales tax to raise revenue for law enforcement services? The county currently assesses a 0. Lodging addendums. Retail sales tax rate charts.
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Look up a tax rate on the go Download our Tax Rate Lookup App to find Washington sales tax rates on the go, wherever your business takes you. Determine the location of my sale Sales tax collection is based on the location where the customer receives the merchandise or service destination-based sales tax.
Asotin County. Pacific County. All Washington county rates. The Washington WA state sales tax rate is currently 6. Depending on local municipalities, the total tax rate can be as high as Other, local-level tax rates in the state of Washington are quite complex compared against local-level tax rates in other states.
The threshold refers to all Washington sales made through the marketplace — its own and third-party sales. Amazon is headquartered in Washington state, where it also owns and operates several fulfillment centers and customer service centers. Washington sales tax resources. Our free, online guide covers multiple aspects of managing Washington sales tax compliance, including business registration, collecting sales tax, filing sales tax returns and state nexus obligations.
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