Who needs a state business license: Department of Revenue tax registration (sales tax and B&O) and employer accounts in Washington?

Issued by Washington Department of Revenue, Business Licensing Service, at step 2 of 6 in the opening sequence: register for tax.

Every kind of business in Washington

The Washington table lists this for every kind of business.

One application does the state registration: it opens the Department of Revenue excise tax account for retail sales tax and the business and occupation tax on gross receipts, opens the unemployment insurance and workers’ compensation accounts when you say you will hire within 90 days, and carries the city endorsements. Required once gross income reaches $12,000 a year, you collect sales tax, hire, or use a trade name. Washington has no state income tax; the B&O tax is paid on the excise tax return, monthly, quarterly or yearly as the Department assigns.

Checked Oct 21, 2026 against the agency’s page.

Step 2 of 6: Register for tax

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by Washington Department of Revenue, Business Licensing Service.

Sources and dates

WAC 458-02-200 (Business Licensing Service fees); Department of Revenue apply for a business license and tax registration pages. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.