The sales tax is imposed on retail sales of most items of tangible personal property and some services. The state tax rate is 6.5 percent and is applied to the selling price of the article or service. In addition, local sales taxes apply. The total tax rate is between 7 percent and 8.6 percent, depending on location. Sales tax applies when items are purchased at retail in state.
Sales tax is paid by the purchaser and collected by the seller.
Sales tax applies to some services. The cleaning of tangible personal property is a service subject to sales tax. Linen supply services are subject to sales tax, if the laundering of linen, uniforms, or towels takes place in Washington. Dry cleaning services are exempt from sales and use taxes.