If your business is operating in Washington, you may be required to register for sales tax with the Department of Revenue. Sales tax registration is necessary for collecting and remitting sales tax on taxable goods and services sold in the state.
How to get a Washington Sales Tax License
There is one sales tax setup task you may need to complete in Washington to get your sales tax licence. You can follow the guide below to help you get registered directly with the Washington agencies or use Mosey to do it.
Use Mosey to register for sales tax in Washington.
Avoid the manual work and headache of registering with state agencies yourself. Automate it with Mosey and stay compliant.
Washington Sales Tax Filing Requirements & Deadlines
There is one sales tax filing requirement & deadline you may need to complete in Washington. You can follow the guide below or use Mosey to do it.
Washington Excise Tax Setup for PLLC, Professional Corporation, LLP, LLC, Corporation
If you have "physical presence nexus" in Washington or at least $100,000 in combined gross receipts sourced to Washington, you are required to set up an Excise Tax account by filing a Business License Application with the Department of Revenue. The Excise Tax has two main components: 1) Sales and Use Tax and 2) Business & Occupation (B&O) Tax, a gross receipts tax that measures the value of products, gross proceeds of sale, or gross income of the business.
Create a Secure Access Washington Account
Create a Secure Access Washington (SAW) Account if you don't have one already. You will need a SAW account to file the Business License Application online.
File Business License Application
Log in to your Secure Access Washington account to file a Business License Application to open an Excise Tax account with the Department of Revenue.
Add My DOR to your Secure Access Washington Account
Log in to your Secure Access Washington account to set up access to the Department of Revenue My DOR service. You will use My DOR to file Excise Tax online.
Washington Excise Tax Return Filing for PLLC, Professional Corporation, LLP, LLC, Corporation
You must file an Excise Tax Return with the Washington Department of Revenue. Business and Occupation (B&O) Tax and Sales Tax in Washington are filed together and collectively known as "Excise Tax." Your excise tax filing and payment frequency is based on the estimated annual tax liability, as indicated during business license registration. Businesses with an aggregate estimated annual tax liability lower than $1,050 per year are required to submit annual returns. Businesses with an estimated liability between $1,050 and $4,800 per year must submit quarterly returns, and businesses with an estimated liability greater than $4,800 must submit monthly returns.
Calculate B&O Tax Due in Reporting Period
Calculate B&O tax due for the reporting period.
Calculate Sales Tax Due in Reporting Period
Calculate sales tax due for the reporting period.
Request an Extension of the Filing Date Deadline
If you require an extension to the filing date deadline you must request one before the due date of the return for which the extension is requested. Most extensions are less than 30 days. If an extension is more than 30 days, you must pay the department an amount equal to the estimated tax liability for the reporting period(s) you received the extension. The payment is credited to your account and applied to your liability when your excise tax return is received. The amount of the payment is subject to department approval. You can apply for an extension online using the Department of Revenue's Secure Access Washington portal.
Request a Penalty Waiver
The DOR may assess a 9% late penalty if the tax due on a return filed by a taxpayer is not paid by the due date. When the underpayment of tax, or the failure to pay any tax by the due date, happens because of circumstances beyond the taxpayer’s control, the DOR may grant waivers at its discretion. Additionally, when a taxpayer has filed and paid (on time) all tax returns required for 24 months before the period in question, the department has the authority to waive a penalty even when the late filing was not the result of a circumstance beyond the taxpayer’s control. This type of waiver is only available for one return within 24 months. To request a waiver, you should follow the same instructions for filing your return (as you would for a timely filing) and submit a request in writing with the late return and tax payment. If filing online, be sure to check the box to 'request a waiver'.
File Excise Return and Pay Applicable Taxes
Use the Department of Revenue's Secure Access Washington portal to file your excise tax return online and pay your taxes. Use the same login you received when applying for a business license. You'll report and pay sales and B&O taxes on the same return.