The Washington state sales tax rate is currently 6.5%. 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. Pierce County is the only agency with such authority, and the revenue is shared between the county and its cities and towns. The total combined (city plus county) rate may not exceed 0.5%, and just like the “first half” the statute provides mechanisms for credits and revenue sharing to make sure the limit is not exceeded. Latitude: Decimal degrees (between 45.0° and 49.005°) Longitude: Decimal degrees (between -125.0° … Washington has state sales tax of 6.5%, and allows local governments to collect a local option sales tax of up to 4%. Any county may impose a 1.0% sales tax upon taxable retail car rentals to fund public sports facilities and activities (RCW 82.14.049). Excel workbook . Forty-five states and the District of Columbia collect statewide sales taxes. Eligible transit districts may also impose an additional sales tax up to 1.0% for the purpose of providing high-capacity transit service operating principally on exclusive rights-of-way (RCW 81.104.170). If a city or county has imposed both the 0.5% “basic” sales tax and the 0.5% “optional” sales tax, the total combined (basic plus optional) sales tax rate will be 1.0%. 2. New Hampshire has no sales tax. 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Similarly, local governments should be aware that DOR also audits local governments on a regular schedule to ensure that all use taxes are being paid. Use this search tool to look up sales tax rates for any location in Washington. This measure also requires voter approval, and currently Sound Transit is the only agency that has imposed the high-capacity transit sales tax. 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. To see how voted sales tax measures have fared in recent years, see MRSC's Local Ballot Measure Database. Any county may impose a mental health and chemical dependency sales tax up to 0.1% for mental health and drug treatment purposes (RCW 82.14.460). Sales tax rates differ by state, but sales tax bases a… Pierce County only. 2020 rates included for use while preparing your income tax deduction. Public transit agencies may impose a sales tax up to 0.9% for public transportation purposes, with voter approval (RCW 82.14.045). 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. Related Maps. There are a large number of specific sales tax exemptions listed in chapter 82.08 RCW. Marijuana sales and tax revenues are growing in Washington. – are not “personal property,” and most services are not subject to sales tax. Previously, the maximum rate was 0.1%, but effective July 28, 2019 this increased to 0.2% (see ESSB 5272). The measure requires voter approval. Likewise, if you buy camera equipment in Idaho, where the sales tax rate is 6%, and your local sales tax rate is 8.2%, you owe a 2.2% use tax. See Taxation in Indiana; Massachusetts – 5.1% (2016) (most types of income) Michigan – 4.25% … ESSB 5997 (effective July 1, 2019), now requires all sales to be taxed at the time of purchase rather than allowing for the exemption to be applied at the time of purchase. Please visit our Contact page for support options. 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. This is the total of state, county and city sales tax rates. In some cases, they can rival or even exceed state rates. Wisconsin has a 5% state sales tax, with all but 10 of 72 counties assessing their own 0.5% sales tax, mainly in order to finance county financing efforts, including county highway maintenance. 3. Related state spending goes to public health, outreach, and research. Upcoming Webinars – Watch our live webinars (including Q&A sessions) to learn about key issues from the convenience of your own desk! The Bellingham sales tax rate is %. The refund only applies to the 6.5% state portion of the sales tax; there is no refund provided for any local sales taxes collected (which are described in more detail below). In fiscal year 2018, Washington ranked 2nd in per capita state and local sales tax collections among all states, just behind Hawaii, highlighting Washington's heavy dependence on general and selective sales taxes in its tax structure. 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 82.32.045 and WAC 458-20-22801). Upcoming Workshops – In-person workshops held at various locations around Washington State. For more information and examples, see our Transportation Benefit Districts page. Once per year, the buyer may request a refund for sales taxes paid on all purchases made in Washington during the previous calendar year. Want to know more about the team behind MRSC or contact a specific staff member? County; State; ZIP + 4; Customer database conversion service. Washington has 726 cities, counties, and special districts that collect a local sales tax in addition to the Washington state sales tax.Click any locality for a full breakdown of local property taxes, or visit our Washington sales tax calculator to lookup local rates by zip code. Any county may impose a sales tax up to 0.1% for affordable housing, and any city or town may impose this sales tax if the county has not done so (RCW 82.14.530). However, no other cities are authorized to impose this tax. The state also provides for certain sales tax credits against the 6.5% state portion of the sales tax, which are remitted back to local government entities that meet the requirements of the specific tax credit. The Tax and Population Data page also contains a separate spreadsheet with information on total sales tax revenues for the unrestricted “basic” and “optional” sales taxes under RCW 82.14.030(1) and (2). Public facilities districts only. The remaining funds must be used for the operation, delivery, or evaluation of mental and behavioral health treatment programs and services or housing-related services. The King County, Washington sales tax is 10.00%, consisting of 6.50% Washington state sales tax and 3.50% King County local sales taxes.The local sales tax consists of a 3.50% special district sales tax (used to fund transportation districts, local attractions, etc). 2019 rates included for use while preparing your income tax deduction. This rate includes any state, county, city, and local sales taxes. 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. There are a total of 268 local tax jurisdictions across the state, collecting an average local tax of 0.46%. This page provides an overview of sales and use taxes in Washington State, including the various sales tax options available to local governments and examples of sales tax resolutions/ordinances. However, the maximum combined city and county sales tax rate may not exceed 0.1%, and if a county imposes this sales tax after one of its cities, it must credit the city's amount back to the city. Almost all cities and counties in Washington have imposed the second half sales tax at the full rate of 0.5%. Below is a summary; for a more comprehensive discussion, including administration and revenue-sharing calculations, see MRSC’s City Revenue Guide and County Revenue Guide. 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 31. (See our Lodging Tax page for more information). Any city, town, or county may impose a sales tax up to 0.1% and up to 7 years to benefit or expand access to nonprofit cultural organizations (RCW 82.14.525 and chapter 36.160 RCW). One of the most common funding sources is a voted sales tax up to 10 years and 0.2%. From the establishment of Washington as a territory in 1853 until the Depression years of the 1930s, property tax was the principal revenue source for both state and local governments. 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. There is also an additional 0.2% sales tax authority for “distressed PFDs” under the same section which currently applies only to the City of Wenatchee. This exemption has an impact on border jurisdictions in particular. All rights reserved. Click here for a larger sales tax map, or here for a sales tax table.. New Legislation: Effective June 11, 2020: Retail sales taxes (chapter 82.08 RCW) and use taxes (chapter 82.12 RCW) are an important revenue source for many local governments in Washington – specifically cities, towns, counties, transit districts, and public facilities districts. This 0.25 percent transit sales tax applies to retail sales made within Washington County. These revenues are also unrestricted and may be used for any lawful governmental purpose. The five states with the highest average combined state and local sales tax rates are Tennessee (9.47 percent), Louisiana (9.45 percent), Arkansas (9.43 percent), Washington (9.17 percent), and Alabama (9.14 percent)… These revenues are unrestricted and may be used for any lawful governmental purpose. Pierce County has imposed 0.1% sales tax for zoos, aquariums, and wildlife facilities (RCW 82.14.400). Use our Create a report tool to create customized reports specific to your needs! For example, if you buy furniture in Oregon (where there is no sales tax) and bring it back to Washington, and the sales tax rate in your city is 8.2%, you owe a use tax of 8.2% on the purchase price. Tax rate information for car dealers and leasing companies. A $20 Transit vehicle excise tax applies to sales of motor vehicles registered for road use. This option was enacted by the state legislature in 2015 and originally required voter approval, but effective June 11, 2020 voter approval is optional and this revenue source may now be approved by the legislative body with a simple majority vote. Wisconsin Sales Tax:5%. Counties only, except for a few cities in Pierce County. For most purchases, there is somewhere between a 60-day to 90-day time lag between collection (the actual retail sale) and local government receipt of the sales tax revenue from that sale. Transit agencies only. Some individual transit districts have higher maximum rates, and Kitsap Transit has additional sales tax authority up to 0.4% for passenger-only ferry service RCW 82.14.440). The total combined (city plus county) rate may not exceed 0.5%, so the statute provides mechanisms for credits and revenue sharing to make sure this limit is not exceeded. What are its options for increasing the sales tax... Can a city increase its sales tax to raise revenue for law enforcement services? State statutes also authorize local governments to impose certain sales tax “credits” against the 6.5% state sales tax to generate revenue. 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. Counties only, but revenues are shared with cities and towns. Tax Rate Charts show how much sales tax is due based on the amount of a sale. In other words, the tax rate that is owed depends on the location of the sale/delivery, not the location of the business or shipping warehouse. the destination). See RCW 82.08.010(3), which defines “buyer,” “purchaser,” and “consumer” to include local government entities, and WAC 458-20-189 which discusses sales tax applicability to local governments and exemptions. For simplicity’s sake, we will refer to “retail sales and use” taxes as “sales taxes” unless otherwise noted. The measure requires voter approval. In addition, the Marketplace Fairness Act requires all “remote sellers” without a physical presence in the state (such as Internet or mail-order retailers) to collect and remit sales taxes on all purchases. In addition, there is a limited sales tax exemption for residents of certain other states or Canadian provinces for goods they purchase to be used out-of-state, if those states or provinces either have no sales tax or if the sales tax is less than 3% (RCW 82.08.0273). Sales tax exemptions that may be of particular interest to local governments include: For more information on exemptions, see DOR's page on Retail Sales and Use Tax Exemptions. Taxable Amount: Optional: To calculate sales and use tax only. On-Demand Webinars – Watch pre-recorded versions of our recent webinars, at your own convenience. This rate includes any state, county, city, and local sales taxes. On top of that is a 0.3 percent lease/vehicle sales … In addition to the “basic” or “first half” sales tax, any city, town, or county may impose an “optional” or “second half cent” sales tax of up to 0.5% (RCW 82.14.030(2)). The measure requires voter approval; any county that previously imposed a 0.1% sales tax under this authority and wishes to increase its tax rate above 0.1% must submit a proposition to voters to do so. You can filter the results based on type of jurisdiction (city, county, public facilities district, or type of transit authority) and/or based on the funding type/statutory authority (such as affordable housing sales tax, emergency communications sales tax, transit sales tax, etc.). The transit use tax applies to taxable items used in the County if the local sales tax was not paid. Below is a summary of these various restricted sales taxes. The latest sales tax rate for Washington County, FL. 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. Cities, towns, counties, transit districts, and public facilities districts may impose additional local sales taxes as described below. (Since only the 6.5% state portion of the sales tax is refunded, and 6.5% of $385 is just over $25.). Washington State Property Tax. However, some services are subject to sales tax, as listed in RCW 82.04.050. January 13, 2021. Other examples of state sales tax credits include: Local sales tax rates can vary significantly depending on which jurisdictions have imposed which local sales tax options. Washington Lottery Revenues: How They’re Distributed May 22, 2017 - 9:34 pm Changing Course: Using Robert’s Rules to Alter a Prior Action, W-2 Reporting for FFCRA Wages and Social Security Tax Deferrals, Sales and Use Taxes in Public Works Contracts, SHB 1406: Understanding the Affordable Housing Sales Tax Credit, Copies made in response to public records requests (, Sales from one political subdivision to another (or use of another jurisdiction's personal property) directly or indirectly due to annexations, mergers, incorporations, or contractual consolidations (see, Labor and services on transportation projects (, Local infrastructure financing tool (LIFT – see. Any city or county may impose a public safety sales tax (RCW 82.14.450), with at least one-third of the revenues used solely for criminal justice purposes (as defined in RCW 82.14.340), fire protection purposes, or both. Sales tax rate changes may only take effect on January 1, April 1, or July 1, and no sooner than 75 calendar days after DOR receives notice of the change (RCW 82.14.055). The most common sales tax credit is the “basic” or “state shared” lodging tax up to 2% under RCW 67.28.180 and .1801. Cities, towns, and counties. Due to the pandemic, our offices are closed to the public. The following eight states have a flat rate individual income tax as of 2016: Colorado – 4.63% (2019) Illinois – 4.95% (July 2017) Indiana – 3.23% Counties may impose an additional income tax). While the statutory language is not entirely clear, it is our interpretation that a county and a city located within that county may not impose this sales tax at the same time. Wisconsin has state sales tax of 5% , and allows local governments to collect a local option sales tax of up to 0.6%. For more a more comprehensive discussion of these revenue sources, including administration, revenue-sharing calculations, and ballot measure requirements, see MRSC’s City Revenue Guide and County Revenue Guide. At least 60% of the revenue must be used for constructing affordable housing, constructing mental and behavioral health facilities, or related maintenance and operations costs for specified populations. Receive the latest research news, answers to selected questions, and other timely information. Click here for a larger sales tax map, or here for a sales tax table.. 2020 rates included for use while preparing your income tax … The minimum refund that may be claimed is $25 – in other words, nonresidents must spend approximately $385 or more in Washington, before tax, during a single calendar year to be eligible for this refund. Ohio has state sales tax of 5.75%, and allows local governments to collect a local option sales tax of up to 2.25%.There are a total of 554 local tax jurisdictions across the state, collecting an average local tax of 1.41%. Practically speaking, few consumers pay a use tax, unless the purchase is of a car or truck where a use tax must be paid before the vehicle can be licensed. Related state spending goes to public health, outreach, and research. For example, lodging and all other services provided by a hotel, motel, etc. The minimum combined 2021 sales tax rate for Bellingham, Washington is . For any sales taxes requiring voter approval, the revenues must be spent in accordance with the purposes stated in the ballot measure. Services to individuals and businesses – things like haircuts, medical bills, consultant fees, etc. Sales taxes apply to most retail sales of “tangible personal property” within Washington, as defined in RCW 82.04.050. Washington … Any county may impose a sales tax up to 0.2% for emergency communications (enhanced 911 or E-911) systems and facilities (RCW 82.14.420). The maximum rate is 0.3% for counties and 0.1% for cities, and the revenue must be shared between cities and counties. Interactive features let you drill down into maps and charts for more details, and immediately see the data change. The Grays Harbor County sales tax rate is 2.4%. The State of Washington imposes a 6.5% sales tax on all retail sales as defined by statute (RCW 82.08.020). Any city, town, or county may impose a “basic” or “first half cent” sales tax of 0.5% (RCW 82.14.030(1)). There are a total of 216 local tax jurisdictions across the state, collecting an average local tax of 2.219%. Any county with a population of less than 1 million may impose a 0.1% sales tax for juvenile detention facilities and jails, with voter approval (RCW 82.14.350). 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