The Washington tax map in 40 seconds
A fast tour of Washington state and local tax for a new bookkeeper: the 6.5% state retail sales tax plus a local rate (about four hundred location codes, updated quarterly), use tax, city B and O taxes and the FileLocal portal, DOR-assigned filing frequencies, the reseller permit, the 9%, 19%, 29% late penalty ladder, and industry excise on cannabis, spirits and lodging (RCW 82.08.020, RCW 82.32.090, RCW 69.50.535, RCW 82.08.150, RCW 67.28.180).
Transcript
Sal Retail sales tax is a six and a half percent state rate plus a local rate. DOR's table has about four hundred location codes, and it's updated every quarter. When sales tax wasn't collected, use tax can apply.
Sal Dozens of cities add their own B and O tax. Some share one online portal, FileLocal.
Sal DOR assigns how often each business files: monthly, quarterly or annually. A reseller permit is the document a business gives a seller to show a purchase is for resale.
Sal Pay late, and the penalty runs nine, then nineteen, then twenty-nine percent in total.
Sal Some industries carry their own excise on top. Cannabis, spirits and lodging, for example.