In the state of Washington, both individuals and businesses are not required to pay any income tax. However, people or businesses that conduct any business within the state are required to pay business and occupation tax. This B&O tax is calculated on the gross income from activities, meaning that there are no deductions from the B&O tax for labor, materials, taxes, or other costs of doing business.
The B&O tax rate varies by business classification. If you know the classification of your business, reference the list of B&O tax rates to find the rate that you'll be required to pay.