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Industry specific guides

Information to help you understand the tax obligations for specific industries, such as construction, lodging, child care, etc.

Business structures (BLS)

When starting a business, there are several different types of business structures to choose from, such as a sole proprietorship, a partnership, or a corporation.

Nonprofit organizations

Generally, nonprofit organizations are required to pay sales or use tax on items purchased for their own use. A nonprofit organization must register in Washington if it conducts taxable business activities in the state.

Out-of-state businesses

Out-of-state businesses must register with the Washington State Department of Revenue if:

  • The business conducts activities that establish nexus
    in Washington.
  • The business collects retail sales tax or other taxes administered by the Department.
  • The business collects Washington’s use tax.

Temporary businesses

If you sell products or services at two or fewer events a year - with each event lasting less than a month - you may request a temporary registration.