98115 Sales Tax Rate: 10.55% Breakdown, Exemptions, and Use Tax

The sales tax rate for the 98115 ZIP code in Seattle is 10.55% as of 2026. That rate applies to purchases made at stores in Wedgwood, View Ridge, and Ravenna, and to goods delivered to addresses within the ZIP code from sellers elsewhere.

How the 10.55% Breaks Down

Washington’s statewide retail sales tax of 6.5% is the largest piece, imposed under RCW 82.08.020.1Washington State Legislature. RCW 82.08.020 – Tax Imposed, Retail Sales, Retail Car Rental The remaining 4.05% is a stack of local levies: the City of Seattle’s general sales tax, King County’s portion, and a Regional Transit Authority (RTA) component that funds Sound Transit light rail, commuter rail, and bus service.2Sound Transit. Regional Tax Information

The rate reached 10.55% on January 1, 2026, when Seattle’s local portion rose by one-tenth of one percent to fund local law enforcement programs.3Washington Department of Revenue. Quarter 1, 2026 Update – Sales Tax Rate Tools Rates do change, so for any specific address you can confirm the current figure using the Washington Department of Revenue’s Tax Rate Lookup Tool.4Washington Department of Revenue. Sales and Use Tax Rates

The Rate Follows the Delivery Address

Washington uses destination-based sourcing. The tax rate is set by where the buyer receives the goods, not where the seller is located.5Washington State Legislature. RCW 82.32.730 – Sourcing of Retail Sales Order a sofa from a warehouse in Spokane for delivery to your home in 98115 and the seller should charge 10.55% based on your address.

The same rule reaches out-of-state sellers. A business with more than $100,000 in gross receipts sourced to Washington in the current or prior year must register, collect, and remit sales tax even without any physical presence in the state.6Washington Department of Revenue. Out of State Businesses Reporting Thresholds and Nexus Large marketplaces like Amazon, eBay, and Etsy collect and remit the tax on behalf of their third-party sellers.7Washington Department of Revenue. Marketplace Facilitators

What’s Taxable

Most tangible personal property is taxable: clothing, electronics, furniture, household goods. Washington has no general exemption for clothing or footwear.8Washington Department of Revenue. Retail Sales Tax

A broad set of services is also taxable, including construction, repair, landscaping, and cleaning work that installs, alters, or improves tangible or real property.8Washington Department of Revenue. Retail Sales Tax Digital products track their physical equivalents, so downloaded music, e-books, streaming subscriptions, and software all carry the full 10.55% rate.

What’s Exempt

Grocery Food

Most unprepared food and food ingredients are exempt, whether fresh, frozen, canned, or dried.9Washington State Legislature. RCW 82.08.0293 – Exemptions, Sales of Food and Food Ingredients The exemption does not reach prepared food (anything sold heated, mixed by the seller, or served with utensils), dietary supplements, soft drinks, or alcohol. A rotisserie chicken from the deli is taxable; a raw chicken from the meat case is not. Unheated bakery items like bread, muffins, and cookies qualify.

Prescription Drugs and Medical Devices

Prescription medications dispensed for human use are exempt.10Washington State Legislature. RCW 82.08.0281 – Exemptions, Drugs for Human Use So are prosthetic devices prescribed and fitted by a licensed provider, and medically prescribed oxygen equipment.11Washington State Legislature. RCW 82.08.0283 – Exemptions, Prosthetic Devices and Prescribed Oxygen Over-the-counter medications and most durable medical equipment such as walkers or hospital beds remain taxable.

Menstrual Products

Since July 2020, tampons, menstrual cups, sanitary napkins, and similar products designed to catch menstrual flow are exempt from Washington’s sales and use tax.12Washington Department of Revenue. Sales of Feminine Hygiene Products

Use Tax When No Sales Tax Was Charged

Buy something from an out-of-state seller who didn’t charge Washington sales tax and you owe use tax at the same local rate, which is 10.55% for 98115.13Washington Department of Revenue. Use Tax This commonly comes up with small out-of-state retailers below the $100,000 collection threshold, private-party purchases, and items bought while traveling.

Individuals can report and pay use tax online through the Department of Revenue’s My DOR portal or by mailing a paper Consumer Use Tax Return.13Washington Department of Revenue. Use Tax People often skip this, but the state does audit for it.

Vehicles: An Extra Charge in the Sound Transit District

Because 98115 sits within the Sound Transit district, vehicle owners here pay a Motor Vehicle Excise Tax (MVET) of 1.1% of the vehicle’s depreciated value when purchasing a vehicle or renewing tabs. That works out to $110 per year for every $10,000 of assessed value.2Sound Transit. Regional Tax Information The assessed value is based on the manufacturer’s suggested retail price and a state depreciation schedule, not the price you paid, so the MVET on a used car can feel higher than expected.14Washington State Department of Licensing. Regional Transit Authority (RTA) Tax Sound Transit’s address lookup confirms whether a specific location falls within the taxing district.