Washington sales tax at a glance
| Type of tax | Sales and use tax |
|---|---|
| State rate | 6.5% |
| Local rates | Average 3.07%, highest 4.20% |
| Average combined rate | 9.57% |
| Groceries | ExemptFood and food ingredients are exempt from state and local tax. Prepared food, soft drinks, candy and dietary supplements are taxable. |
| Prescription drugs | ExemptPrescription drugs for human use are exempt from Washington sales tax. |
| Clothing | Taxed (no tax holiday)Clothing is taxed at the full combined rate, and Washington has no sales tax holiday. |
Local averages are population-weighted figures from the Tax Foundation: State and Local Sales Tax Rates, Midyear 2026 (rates as of 1 July 2026). They are a guide, not the rate at any one address. For the exact rate where you buy, use the Washington DOR Tax Rate Lookup Tool.
Worked examples
A $2,000 sofa delivered at the average rate (9.57%)
| Rate | 6.5% state + 3.07% local = 9.57% |
|---|---|
| Price before tax | $2,000.00 |
| Sales tax | $191.40 |
| Total | $2,191.40 |
Working: $2,000.00 × 9.57% = $191.40. Delivered items are taxed at the rate for the delivery address. Near Seattle the local rate is higher than the 3.07% average, so the tax is higher too.
Working back from a $164.20 total at the 4.2% top local rate
| Rate | 6.5% state + 4.2% local = 10.7% |
|---|---|
| Price before tax | $148.33 |
| Sales tax | $15.87 |
| Total | $164.20 |
Working back: $164.20 ÷ 1.107 = $148.33, so the tax was $15.87. At the highest combined rate of 10.7%, dividing by 1.107 gives the pre-tax price. Check the lookup tool, because most addresses are lower.
Local rates and destination sourcing
Washington cities, counties, regional transit authorities and public facility districts can each levy local sales tax. Local rates reach 4.2%, so combined rates in the Puget Sound area pass 10%, while some rural places are closer to 8%. Washington uses destination sourcing: an item delivered to a customer is taxed at the rate where it is delivered, not where the store is. The Department of Revenue's Tax Rate Lookup Tool and its mobile app return the rate and location code for any address.
Services taxed since October 2025
A 2025 law (ESSB 5814) extended retail sales tax to a list of services from 1 October 2025, including advertising services, IT services, custom website development, custom software, live presentations, investigation and security services, and temporary staffing. Some exclusions were added from 1 July 2026, for example for schools and libraries and for temporary staff provided to hospitals. Businesses buying these services should check the Department of Revenue's guidance, because the rules are new and still being refined.
Buying in Oregon or Idaho
Many Washington residents shop across the border in Oregon, which has no sales tax. Washington still expects use tax at your local rate on items brought back for use in Washington, and vehicles are taxed when they are registered. Nonresidents from states with a low or no sales tax can get some purchases exempt with the right paperwork, but most shoppers pay the full combined rate.
Washington vs. neighboring states
| State | State rate | Avg. combined | Groceries |
|---|---|---|---|
| Washington | 6.5% | 9.57% | Exempt |
| Oregon | 0% | 0.00% | No sales tax |
| Idaho | 6% | 6.03% | Taxed (income tax credit) |
Average combined rates are from the Tax Foundation, midyear 2026 report. See sales tax rates for every state for the full table.