The King County sales tax runs from roughly 7.75% to 10.25%, depending on the exact address where a purchase takes place. Every sale in the county starts with Washington’s 6.5% state retail sales tax, with local city and county taxes layered on top, and in most locations a 1.4% Regional Transit Authority tax for Sound Transit added as well. Seattle sits at the top of the range at 10.25%, and Bellevue is slightly higher at 10.3%. Some unincorporated pockets come in lower because they fall outside certain city or transit tax boundaries.
How the Rate Is Built
Two layers apply everywhere in the county, and a third applies almost everywhere. The base is the 6.5% state retail sales tax, set by statute and collected on nearly all tangible goods and many services.1Washington State Legislature. RCW 82.08.020 – Tax Imposed, Retail Sales, Retail Car Rental On top of that, King County and its cities impose their own local sales taxes under authority granted by state law.2Washington State Legislature. RCW 82.14.030 – Sales and Use Tax Those local portions pay for county operations, city services, housing programs, and transportation.
The third layer is the 1.4% Sound Transit tax, approved by voters in ballot measures in 1996, 2008, and 2016 to fund light rail, Sounder commuter trains, and regional bus service.3Sound Transit. Regional Tax Information It applies whenever the transaction location falls inside the Sound Transit District. All three pieces show up as a single tax line on your receipt.
For a Seattle purchase, the math is 6.5% state plus 2.35% city and county plus 1.4% Sound Transit, which totals 10.25%.4Washington Department of Revenue. Combined Excise Tax Return: State Sales and Use Tax
Rates Across the County
Geography matters more than most shoppers expect. Seattle’s 10.25% is the highest rate in King County and among the highest in the state.4Washington Department of Revenue. Combined Excise Tax Return: State Sales and Use Tax Bellevue’s combined rate is 10.3%, reflecting local levies its voters approved for transportation and housing.5Washington Department of Revenue. Local Sales and Use Tax Rate Table Other cities in the county land at slightly different totals depending on which levies their residents have approved.
Unincorporated parts of the county often carry lower rates because they may sit outside city tax districts or, in some cases, outside the Sound Transit boundary. On a large purchase, that gap can matter. Rates also shift quarterly as local governments add or remove voter-approved levies. The Department of Revenue maintains a searchable rate lookup that returns the exact combined rate for any address in the state, and it is the only reliable way to confirm what applies at a specific location before a big-ticket purchase.
What Gets Taxed
Most physical goods purchased at a store are taxable: clothing, electronics, appliances, furniture, and vehicles. Washington also taxes many services, including construction, landscaping, and professional repair work. Starting October 1, 2025, an expansion under ESSB 5814 added several service categories to the taxable list.6Washington Department of Revenue. Services Newly Subject to Retail Sales Tax The newly taxable services include advertising services such as ad design, placement, campaign planning, and lead generation; IT services including help desk support, network management, IT consulting, and data processing; custom website development, design, and support; live in-person or online presentations with real-time interaction, such as workshops and webinars; security and investigation services, including security guards, background checks, and armored car services; temporary staffing; and access to custom software along with the customization of prewritten software.
If you contract with an IT consultant or an ad agency, expect sales tax on those invoices going forward.
Groceries and Prepared Food
Groceries purchased for home consumption are exempt from sales tax under Washington law.7Washington State Legislature. RCW 82.08.0293 – Exemptions, Sales of Food and Food Ingredients The exemption covers basic food items in any form: fresh, frozen, canned, or dried. It does not cover prepared foods, soft drinks, or dietary supplements, which stay fully taxable.8Washington State Legislature. WAC 458-20-244 – Food and Food Ingredients “Prepared food” is defined broadly to include anything sold heated, items where the seller combined two or more ingredients, and food sold with eating utensils. Bakery items like bread, cookies, and pastries are specifically carved out and remain exempt even though they technically combine ingredients.
Prescription Drugs
Prescription drugs dispensed to patients are exempt, and the exemption extends to prescription family planning drugs and devices.9Washington State Legislature. RCW 82.08.0281 – Exemptions, Drugs for Human Use Over-the-counter medications are taxable.
Where You Receive the Goods Sets the Rate
Washington uses destination-based sourcing, so the applicable rate depends on where the buyer receives the goods, not where the seller is located.10Washington State Legislature. WAC 458-20-145 – Local Sales and Use Tax A store in Tacoma shipping a product to your home in Seattle charges the Seattle rate of 10.25%. Pick the same item up at the Tacoma store instead, and you pay Tacoma’s rate. The same rule governs online orders: the delivery address controls.
Use Tax on Untaxed Purchases
When a seller does not collect Washington sales tax at the time of purchase, the buyer owes a matching use tax at the same rate. This most often comes up with out-of-state retailers that do not collect Washington tax. Because Washington has no income tax, there is no annual return to report it on. Individuals file and pay use tax through the Department of Revenue’s My DOR portal or by mailing a paper Consumer Use Tax Return.11Washington Department of Revenue. Use Tax In practice, most people run into use tax when they buy something expensive from out of state, such as a vehicle or a piece of equipment.
Since the 2018 Supreme Court decision in South Dakota v. Wayfair, out-of-state sellers must collect Washington sales tax once they exceed $100,000 in combined gross receipts sourced to Washington in the current or prior year.12Washington Department of Revenue. Out of State Businesses Reporting Thresholds and Nexus Marketplace facilitators such as Amazon, eBay, and Etsy are required to collect and remit sales tax on all taxable sales made through their platforms, regardless of whether the individual third-party seller meets that threshold.13Washington State Legislature. RCW 82.08.0531 – Marketplace Facilitator Collection Obligation For shoppers, this means most online purchases already have Washington tax added at checkout, and the use tax obligation kicks in mostly for direct purchases from smaller out-of-state sellers who do not collect it.
Buying for Resale
One boundary worth noting: if you are buying inventory to resell, you do not owe sales tax on those purchases. Washington allows businesses to use a reseller permit to buy goods tax-free when the goods are principally intended for resale, and the tax is collected instead when the retail sale happens.14Washington State Legislature. RCW 82.08.130 – Reseller Permits Use a reseller permit to buy something and then keep it for your own use, and you owe the deferred sales tax on that item and must report it to the Department of Revenue. This trips up new business owners often, and it is exactly the kind of thing auditors look for.