Washington sales tax codes and rates
Washington's state sales tax rate is 6.5%; county and city rates come on top and are not included. A Nefin company that sells into Washington gets 5 sales codes, each named after the line of the Combined Excise Tax Return it fills, so the return's figures add up as you invoice. Purchases you owe use tax on go under WA-29, and Nefin works out the use tax due.
Washington codes from the Combined Excise Tax Return
Each code is “WA-” plus the line it fills on the Combined Excise Tax Return. Rates are the state rate only; add local rates in Settings, VAT rates, where you collect them.
| Code | What it covers | Rate |
|---|---|---|
| WA-28.3 | WA retail sales taxable 6.5% (Excise return Line 28, Col 3) | 6.5% |
| WA-0104 | WA interstate & foreign sales (Line 28 deduction 0104) | 0% |
| WA-0118 | WA sales to US government (Line 28 deduction 0118) | 0% |
| WA-0199 | WA other exempt sales (Line 28 deduction 0199) | 0% |
| WA-9 | WA wholesale / sales for resale (B&O Line 9, not on Line 28) | 0% |
| Code | What it covers | Rate |
|---|---|---|
| WA-29 | WA use tax, articles used as consumer (Excise return Line 29) | 0% |
Washington in the tax books
Nefin’s sales tax book has one row per invoice and one column per Combined Excise Tax Return line; these are the Washington columns and the totals worked out from them.
Sales Tax Book
Washington - Combined Excise Tax Return
- [WA-28.3]Retail sales, taxable amount (Line 28, Col 3)
- [WA-0104]Interstate & foreign sales (deduction 0104)
- [WA-0118]Sales to U.S. Government (deduction 0118)
- [WA-0199]Other (deduction 0199)
- [WA-9]Wholesaling (B&O Line 9)
Totals Nefin calculates
- [WA-28.1] Retail sales, gross amount (Line 28, Col 1)Sum of the net amounts in [WA-28.3] + [WA-0104] + [WA-0118] + [WA-0199]
- [WA-28.5] Retail sales tax due 6.5% (Line 28, Col 5)Net amount × 6.5%, from [WA-28.3]
Use Tax Book
Washington - Combined Excise Tax Return
- [WA-29]Use tax, value of articles (Line 29)
Totals Nefin calculates
- [WA-29.5] Use tax due 6.5% (Line 29, Col 5)Net amount × 6.5%, from [WA-29]
Frequently asked questions
What is the Washington sales tax rate?
The state rate is 6.5%. Counties, cities and districts may add local rates, which vary by address and are not part of these codes.
Which Washington sales tax codes does Nefin set up?
5 sales codes from the Combined Excise Tax Return, for example WA-28.3 (WA retail sales taxable 6.5% (Excise return Line 28, Col 3)), WA-0104 (WA interstate & foreign sales (Line 28 deduction 0104)), WA-0118 (WA sales to US government (Line 28 deduction 0118)).
How does Nefin handle Washington use tax?
Book a purchase on which the vendor charged no Washington tax under WA-29 (WA use tax, articles used as consumer (Excise return Line 29)). The bill stays at the price you paid, and the use tax book works out the tax you owe at 6.5%.
Are these Washington codes official?
They are a starting point. Each code follows a line of the Combined Excise Tax Return, but check them against your return before you file, and edit them in Settings, VAT rates.