Washington sales tax for contractors
What we found on official Washington government pages about sales tax and tax setup for contractors. Each line shows its source and the date it was read. This is general information, not tax or legal advice. Rules change: verify with your CPA before you rely on any of it.
State sales tax rate
Retail sales tax 6.5% state plus local (destination-based); no scheduled change listed; 10/1/2025 ESSB 5814 made some business services taxable. B&O tax is separate
Source: https://dor.wa.gov/taxes-rates/retail-sales-tax. Last verified 2026-11-02.
Certificates and forms
Reseller permit (contractor permits free, valid 2 yrs); approved alternate exemption certificates; farmers' certificate; keep 5 yrs. Capital-improvement cert not applicable
Source: https://dor.wa.gov/taxes-rates/retail-sales-tax/reseller-permits/reseller-permits-contractors. Last verified 2026-11-02.
New-employer unemployment tax
2026 new employer pays 115% of industry average rate (federal min 1%); 2026 wage base $78,200; 2027 not published
Source: https://esd.wa.gov/node/374. Last verified 2026-11-02.
What this page does not cover
Local taxes, special districts, and any detail we could not confirm on an official page are left out on purpose. Confirm current rates, forms and due dates with the state agency and your CPA.
How BossHours helps
BossHours keeps your quotes, invoices and job records in one place so your accountant has what they need at filing time. It does not give tax or legal advice.
See also the contractor guides and free tools.
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