Out of state businesses

Starting Jan. 1, 2020, a business must register to report B&O tax and collect/submit applicable sales tax, if the business meets any of the following thresholds in the current or prior year:

• Has physical presence nexus 
• Has more than $100,000 in combined gross receipts sourced or attributed to the state.
• Is organized or commercially domiciled in the state.

These thresholds will apply to all state income, including retailing, wholesaling, service and other activities, and other apportionable activities.

How to register  

If your business is a corporation, limited liability company, or limited liability partnership, first contact the Corporations Division of the Secretary of State at 360-725-0377.

To register, file a Business License Application. This application will register your business with the Department of Revenue and other state agencies. You will be issued a Unified Business Identifier (UBI)/Account ID  when the application is processed. See our new business information after you have registered.

Many Washington cities and counties have licensing requirements and taxes on business activities. The Business Licensing Service offers more information on licensing requirements for many cities.

The department issues reseller permits to businesses that make wholesale purchases, including qualified contractors. The permits allow businesses to purchase items or services for resale in Washington without paying retail sales tax. For more information, see our Reseller permit page.