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Types of businesses

Industry guides

Use these guides to help better understand the tax obligations for your specific industry. These guides include Construction, Child care, Food services and drinking places, Jewelry store, Lodging, Taxicabs and more.


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.