State tax registration

State tax registration is required if you answer “yes” to any of the questions listed below. A tax registration cannot be transferred to another business.

  • Do you plan to gross over $12,000 per year?
  • Will you be selling at retail any item or product?
  • Will you be repairing, installing, altering, decorating, or improving any item or product for another person (for example, car repair, construction)?
  • Will you engage in a business that is responsible for any other state taxes (for example, timber, fish, litter, public utility, hazardous substance/waste)?

Note: When you register you will receive a state business license and UBI (Unified Business Identifier) number. A business license must be posted at each location where the licensee operates.

How to get tax registration

Fees

Transaction Fee
State tax registration No fee
Registering your business name as a trade name $5
Master Business Application fee $15

Contact information

Master License Service
Department of Licensing
PO Box 9034
Olympia, WA 98507-9034

Phone: (360) 664-1400
Email: MLS@dol.wa.gov
Fax: (360) 570-7875

Office hours

Monday through Friday
8 a.m. to 5 p.m.

Mailing information

Please remember to enclose all necessary documents and fees with your completed application. Incomplete submissions will result in a delay in your licensure.

It is important that you contact our office, in writing, with any changes in address.

Regulatory questions

Department of Revenue
Phone: 1-800-647-7706
http://dor.wa.gov/