If your business makes taxable sales to customers in Washington, you may need to register for a Washington sales tax license before collecting retail sales tax. This 2026 guide explains who must register, what information you need, and how to complete the registration process through My DOR.
For broader information about Washington sales tax rules, rates, and taxability, see the Washington Sales Tax Guide. For details on filing deadlines and how to submit returns, see the Washington Sales Tax Filing Guide.
Quick answers: Washington sales tax registration
A quick overview of the authority, registration portal, nexus threshold, and other essentials for registering in Washington.
| Fact | Detail |
|---|---|
| Authority | Washington Department of Revenue |
| Registration portal | My DOR |
| Economic nexus threshold | $100,000 in annual sales into Washington (no transaction count threshold) |
| Registration fee | Free |
| License format | Washington Unified Business Identifier (UBI) number |
| Processing time | Usually within a few business days |
| Renewal period | Annual renewal required |
Who must register for Washington sales tax
You must register for a Washington sales tax license if your business has a sales tax nexus in the state. This usually applies when a business:
- Exceeds the economic nexus threshold of $100,000 in annual sales into Washington in the current or previous calendar year, or;
- Has a physical presence in Washington, such as an office, employee, warehouse, or inventory stored in the state.
Unlike many other US states, Washington uses a single dollar threshold only. There is no separate transaction count threshold. Once you exceed $100,000 in annual sales into Washington, you must register before making further taxable sales.
Washington also imposes a Business and Occupation (B&O) tax on the gross receipts of businesses. This is a tax paid by the seller, not collected from customers, and it applies in addition to the retail sales tax obligation. Both taxes are managed through the same My DOR account.
If you're unsure whether your business has nexus, see the Washington Sales Tax Guide for a broader explanation.
How to register for Washington sales tax
Sellers can register online through My DOR, the Washington Department of Revenue's online services portal. This is the same portal you will use to file returns and make payments after registration.
Information you need before registering
Before applying for a Washington sales tax license, have this information ready:
- Your Social Security number (if registering as a sole proprietor with no employees)
- Your Employer Identification Number (EIN), if your business has one (required for corporations, partnerships, and most LLCs)
- North American Industry Classification System (NAICS) code for your primary business activity
- The date your business first made sales into Washington
- Your business address and any Washington locations, if applicable
- A description of the products or services you sell (relevant for both retail sales tax and B&O tax classification)
Registration steps
Follow these steps to register for a Washington sales tax license.
1. Create your My DOR account
Set up your My DOR account credentials.
- Choose a username and password
- Set up your security information
- This login is used for all future filings, payments, and account management
If you already have a My DOR account, you can add a retail sales tax obligation to your existing login.
2. Provide your business information
Enter your business name, address, type of entity, and any Washington locations.
- Remote sellers without a Washington location should indicate they are selling remotely into the state
- Washington uses destination-based sourcing for remote sellers. You charge based on where the buyer is located
- Washington's local rate structure means the applicable combined rate (state 6.5% plus local) depends on the buyer's specific location
3. Identify your tax obligations
During registration, you will identify the taxes that apply to your business.
- Select retail sales tax if you sell taxable goods or services to Washington customers
- The B&O tax obligation may also apply. You will be prompted to identify your B&O tax classification based on your type of business activity
- Digital goods and SaaS sales are taxable in Washington for both retail sales tax and B&O tax purposes
4. Submit your application
Review your entries and submit the application.
- Registration through My DOR is free
- You will receive an on-screen confirmation after submission
- A confirmation email is typically sent shortly after submission
5. Receive your Washington UBI number
Once approved, you will receive:
- Your Washington Unified Business Identifier (UBI) number (used for all filings and payments)
- Your assigned filing frequency (monthly, quarterly, or annually, based on expected tax liability)
- Access to My DOR for filing, payment, and account management
What happens after registration
After registering, you must begin collecting Washington retail sales tax on taxable sales and file returns based on your assigned filing frequency. Washington sales tax returns are due on the 25th of the month following the reporting period.
Washington taxes digital goods and SaaS, so online businesses and software companies selling into Washington should factor this into their compliance processes. The B&O tax is filed through the same My DOR account and follows the same filing schedule.
See the Washington Sales Tax Guide for details on taxability, including digital goods and SaaS rules.
➡ Learn more about Washington sales tax rates, taxability, and nexus in the Washington Sales Tax Guide
➡ See how to file and pay Washington sales tax in the Washington Sales Tax Filing Guide
Note: At Quaderno we love providing helpful information and best practices about taxes, but we are not certified tax advisors. For further help, or if you are ever in doubt, please consult a professional tax advisor or the local tax authorities.
Need help registering across multiple states?
Watch our webinar: US Sales Tax Registration & Filing Tips + AMA. Learn how international sellers register, file, and manage US sales tax compliance across multiple jurisdictions.
Note: At Quaderno we love providing helpful information and best practices about taxes, but we are not certified tax advisors. For further help, or if you are ever in doubt, please consult a professional tax advisor or the tax authorities.
