The combined sales tax rate for ZIP code 98042 is 10.4% as of the first quarter of 2026, based on the schedule for Kent, which covers most of this postal area.1Washington Department of Revenue. Local Sales and Use Tax Rates Listed by City – Q1 2026 That total combines Washington’s 6.5% state sales tax with several local levies that fund county services, city operations, and regional transit. Because Washington has no income tax, sales tax does heavy work in paying for roads, emergency services, transit, and social programs across King County.
How the 10.4% Is Built
The number you see on a receipt is actually several taxes collected as one charge:
- State sales tax of 6.5%, set by statute and applied statewide to every taxable retail sale.2Washington State Legislature. RCW 82.08.020 – Tax Imposed, Retail Sales, Retail Car Rental
- Regional Transit Authority (RTA) tax of 1.4%, which funds Sound Transit. The 98042 area sits inside the RTA district.3Washington Department of Revenue. Regional Transit Authority (RTA) Tax
- Remaining local levies of 2.5%, a mix of King County and city rates that pay for municipal services, criminal justice, mental health programs, and public facilities.
Each jurisdiction can adjust its share through voter-approved measures or legislative action, so the Department of Revenue republishes rate tables every quarter.1Washington Department of Revenue. Local Sales and Use Tax Rates Listed by City – Q1 2026
Why Your Exact Rate Can Vary Within 98042
Local tax rates follow city and special district boundaries, not postal codes. Most of 98042 falls inside Kent, but parts extend into Covington, and the rate at a specific address can differ slightly from the Kent figure. The Department of Revenue’s Tax Rate Lookup tool is the most reliable way to confirm the rate for a particular street.
Washington also uses destination-based sourcing, which means the rate is set by where you receive the goods, not where the seller is located.4Washington Department of Revenue. Retail Sales Tax An item shipped to a 98042 address from a warehouse in Spokane is taxed at the 98042-area rate. If you drive into Seattle and pick the same item up at a store, Seattle’s rate applies instead. The seller is responsible for identifying the correct delivery location and collecting the right amount.5Cornell Law Institute. Washington Code 458-20-145 – Sourcing Retail Sales
What’s Taxed
Washington’s sales tax applies to most tangible personal property bought at retail: electronics, furniture, building materials, and clothing. Unlike some states, Washington does not exempt clothing.
The tax also reaches a wide list of services. Construction, cleaning, landscaping, equipment repair, personal training, tanning, car washes, and parking fees are all taxable.6Washington Department of Revenue. Services Subject to Sales Tax As of October 2025, additional IT services including website and software development also became subject to retail sales tax.7Washington Department of Revenue. Digital Products Including Digital Goods
Digital products are fully taxable regardless of how you access them. Downloaded music, streamed movies, subscription software, and remote-access software all carry the same rate as a physical item from a store.7Washington Department of Revenue. Digital Products Including Digital Goods Washington has treated digital goods this way for more than a decade, which is why sales tax shows up on streaming subscriptions and app purchases.
Delivery charges are part of the selling price. If the underlying item is taxable, shipping is taxed too, and a seller cannot deduct shipping from the taxable amount. On a mixed shipment of taxable and nontaxable items, the seller splits the delivery charge proportionally by price or weight.8Washington Department of Revenue. Delivery Charges
What’s Exempt
A handful of important categories fall outside the sales tax:
- Grocery food and food ingredients sold for home preparation. The exemption does not reach prepared food, soft drinks, bottled water, or dietary supplements.9Washington Department of Revenue. Retail Sales Tax – Sales of Prepared Food
- Prescription drugs dispensed or to be dispensed for human use under a prescription.10Washington State Legislature. RCW 82.08.0281 – Exemptions, Prescription Drugs
- Prosthetic devices, along with their components and repair parts, when prescribed and fitted by a licensed provider.11Washington State Legislature. RCW 82.08.0283 – Exemptions, Prosthetic Devices
The line between exempt grocery food and taxable prepared food catches shoppers out. A rotisserie chicken from the deli counter is prepared food and taxable. A raw whole chicken from the meat case is grocery food and exempt. The practical test looks at whether the food is sold heated, combined with utensils, or sold where more than 75% of food sales are prepared items.
If You Weren’t Charged Tax, You May Still Owe It
Buy something that would normally be taxable, use it in Washington, and go through the transaction without paying sales tax, and you owe use tax at the same combined rate that would have applied at the point of sale.12Washington Department of Revenue. Use Tax This most often comes up with online purchases from out-of-state sellers that don’t collect Washington tax, private-party sales such as furniture bought from a classifieds listing, and goods brought home from a trip.
For vehicles, you generally pay use tax to the Department of Licensing when you register. For everything else, individuals can file a Consumer Use Tax Return through the Department of Revenue’s My DOR portal.13Washington Department of Revenue. Use Tax and How to Determine If You Owe It The taxable value includes the purchase price plus any shipping or delivery you paid.12Washington Department of Revenue. Use Tax
Most people ignore use tax on small purchases, and the state isn’t chasing down $15 eBay sales. For big-ticket items like appliances, furniture sets, or a car bought in Oregon, the obligation is real and the Department of Revenue does audit for it.
Why Some Online Sellers Charge the Tax and Others Don’t
Out-of-state businesses that generate more than $100,000 in gross receipts from Washington sales in the current or prior year must register and collect sales tax on deliveries into the state.14Washington Department of Revenue. Out of State Businesses Reporting Thresholds and Nexus That’s why Washington sales tax appears automatically on orders from Amazon, Walmart, and other large retailers.
Smaller sellers below the $100,000 threshold are not required to collect. If a niche online shop ships to 98042 without charging Washington tax, that’s where the use tax obligation kicks in: you technically owe the equivalent tax yourself.
A Note for Sellers in 98042
If you run a business inside the ZIP code and sell taxable goods or services, you need a Washington state business license, which comes with a Unified Business Identifier (UBI) number used for all state tax filings.15Washington Department of Revenue. Apply for a Business License Businesses operating in Kent or Covington also need a local city business license.16City of Kent. Business Licenses The Department of Revenue assigns a monthly, quarterly, or annual filing frequency based on estimated gross income, and quarterly returns in 2026 are due on April 30, July 31, October 31, and January 31.17Washington Department of Revenue. 2026 Excise Tax Return Due Dates