Washington LLC Business License & Permits (2026)
Washington Business License requirements depend on DOR registration triggers and your activities. Check processing fees, endorsements and local approvals separately.
Apply through My DOR when a DOR trigger applies: required city/state endorsement, use of a name other than the full legal name, hiring within 90 days, taxable sales/services, annual gross income of $12,000 or more, another DOR tax/fee obligation, or specialty-wood buying/processing. Form the LLC with the SOS first. The application is separate from local/activity approvals and does not by itself establish exemption from B&O reporting. The nonrefundable application processing fee is $50 to open/reopen the first business location, $10 for other purposes not separately listed, or $5 for an endorsement renewal. Adding a location or a city nonresident endorsement to an existing location has a $0 processing fee. Applicable endorsement/trade-name charges are additional.
- Statewide Business License
- DOR triggers determine requirement
- Where
- WA Dept. of Revenue
- Sets up B&O tax account?
- Yes — same registration
- State sales tax rate
- 6.5% + local
- Combined average rate
- Use actual item/destination rate
- Separate local city license
- Required by many cities
The Statewide Business License
Apply through My DOR when a DOR trigger applies: required city/state endorsement, use of a name other than the full legal name, hiring within 90 days, taxable sales/services, annual gross income of $12,000 or more, another DOR tax/fee obligation, or specialty-wood buying/processing. Form the LLC with the SOS first. The application is separate from local/activity approvals and does not by itself establish exemption from B&O reporting.
Find Your Likely Stack
Washington License Finder
Business type · your likely license & registration stack
Educational estimate — requirements vary by city and industry. Confirm with the Department of Revenue and your local city clerk.
Local City Licenses (Layered on Top)
Many Washington cities — including Seattle, Tacoma, Bellevue, Bellingham, and others — require their own separate local business license, in addition to the statewide license. Some of these cities also impose their own local B&O tax, entirely separate from the state B&O tax, with different rates and thresholds. If you're operating in or near one of Washington's larger cities, budget time to check that city's specific requirements directly — don't assume the statewide license covers everything.
Sales Tax Collection
- State rate — 6.5%: bundled into your Business License application if you're selling taxable goods.
- Local add-ons: push the combined average to around 9.37%, among the higher combined rates nationally.
- Economic nexus: $100,000 in gross Washington receipts triggers registration requirements for remote sellers — the same threshold that applies to B&O tax nexus.
Check the state registration criteria, required endorsements, city licensing and any separate city B&O obligation. The nonrefundable application processing fee is $50 to open/reopen the first business location, $10 for other purposes not separately listed, or $5 for an endorsement renewal. Adding a location or a city nonresident endorsement to an existing location has a $0 processing fee. Applicable endorsement/trade-name charges are additional.
- ✓Optional formation assistance; confirm filing scope, service pricing and submission responsibilities.
- ✓Optional formation assistance; confirm filing scope, service pricing and submission responsibilities.
- ✓Confirm registered-agent eligibility, coverage, included periods and renewal charges.
- ✓Review address-use rules and privacy policies; a service does not remove all information from public filings.
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Registration criteria and processing fees
Apply through My DOR when a DOR trigger applies: required city/state endorsement, use of a name other than the full legal name, hiring within 90 days, taxable sales/services, annual gross income of $12,000 or more, another DOR tax/fee obligation, or specialty-wood buying/processing. Form the LLC with the SOS first. The application is separate from local/activity approvals and does not by itself establish exemption from B&O reporting. The nonrefundable application processing fee is $50 to open/reopen the first business location, $10 for other purposes not separately listed, or $5 for an endorsement renewal. Adding a location or a city nonresident endorsement to an existing location has a $0 processing fee. Applicable endorsement/trade-name charges are additional. An out-of-state business without physical presence generally has economic nexus when Washington gross receipts exceed $100,000 in the current or prior calendar year. Physical presence can independently trigger obligations. Marketplace collection, direct sales, state B&O and local licensing require separate review.
Washington LLC — FAQ

Ahmad Adil is the founder and CEO of LLC School. For filing and ongoing compliance, confirm the requirements with the responsible state agency. This is educational information, not legal or tax advice.
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