Washington compliance for entrepreneurs scaling operations

A. Entity formation & corporate maintenance (Secretary of State)- Register the entity with the Washington Secretary of State to form a WA domestic LLC/Corporation or to register as a foreign (non-WA) entity doing business in Washington.

The Corporations & Charities division provides filing pages, online filing instructions, and specific LLC resources. Maintain compliance by filing required annual reports and keeping registered agent information current. - Key action items: choose entity type; file initial formation/foreign registration with SOS; designate a registered agent; follow SOS instructions for Annual Reports and updates.B.

Business licensing, UBI and tax registration (Department of Revenue / Business Licensing Service)- Apply for a Washington business license and you will be assigned a Unified Business Identifier (UBI) that links your accounts across state agencies.

Use the Business Licensing Wizard (myDOR / Business Licensing Service) for step-by-step endorsement and permit recommendations.- You must register with DOR and obtain a state business license if you meet common thresholds (examples: using a trade name, hiring employees within 90 days, selling taxable goods/services, or gross income of $12,000+ per year).

Follow the online application (approx. 10 business days processing) or mail in forms (longer processing). - Key action items: complete Business Licensing Wizard; create My DOR / SAW account; pay applicable processing/endorsement fees; obtain UBI and add any city/county endorsements required for your locations.C.

State business taxes (B&O; sales & use tax; nexus)- Washington taxes business activity via the Business & Occupation (B&O) tax (a gross receipts–style tax) and sales/use tax for retail sales. Businesses must register with DOR to report B&O and collect/remit sales tax where applicable. (Business Licensing Service and DOR are the starting points to identify which taxes apply to your activity and location.) - Key action items: register for tax accounts in myDOR; determine tax classification and reporting frequency; verify nexus thresholds for remote sales or out-of-state activity using DOR guidance.D.

Employer accounts and payroll-related obligations (Workers’ comp, UI, Paid Leave)- Workers’ compensation (L&I): Most employers must get a workers’ compensation account with the WA Department of Labor & Industries.

L&I provides accounts, requires quarterly reports and premium payments, and handles claims. Private workers’ compensation is not permitted; coverage is provided by L&I unless you are a certified self‑insured employer.- Unemployment Insurance (Employment Security Department / ESD): Employers must set up unemployment (ESD) accounts—DOR’s business license application forwards employer information to other agencies to set up these accounts when applicable.- Paid Family & Medical Leave (PFML): Employers must report wages & hours and submit premiums to the Paid Leave program every quarter.

Employers of every size have reporting responsibilities; smaller employers (under specified employee-count thresholds) have different contribution responsibilities (e.g., businesses with fewer than 50 employees do not have to contribute to employees’ premiums, although they still have reporting and notice obligations). - Key action items: when hiring or expanding, confirm that your DOR business license has forwarded information to L&I and ESD or register directly; set up payroll withholding and reporting, and prepare to file quarterly Paid Leave reports and remit premiums.E.

Permits, professional licenses, local endorsements and other agency requirements- Use the Business Licensing Wizard and business.wa.gov’s Small Business Guide to identify required state endorsements, city and county licenses, professional licensing (Department of Licensing and other boards), environmental permits (Department of Ecology), and building/occupancy/zoning requirements for new locations. - Key action items: run the Business Licensing Wizard for each new location; check city/county websites for local business licenses (Seattle, Tacoma, Bellevue, etc.); confirm professional licensure and industry-specific permits.F.

Ongoing compliance, recordkeeping, and practical guidance for scaling- Maintain annual reporting filings with SOS and renew business licenses/endorsements with DOR as required. Keep payroll records and employer postings up to date.

Expect processing times (DOR ~10 business days online; mailed forms take longer). Use state toolkits (Paid Leave reporting toolkit, L&I employer services) and contact Business Licensing Service or Small Business Liaison for help when audited or when you expand to new jurisdictions. - Key action items: set internal calendar for SOS annual reports, DOR renewals, payroll taxes and L&I/ESD/Paid Leave quarterly filings; keep copies of filings, notices, and receipts; consider professional advisors for complex tax and multi-state compliance.Suggested compliance checklist for entrepreneurs scaling operations in Washington (practical next steps)

A. Entity formation & corporate maintenance (Secretary of State)- Register the entity with the Washington Secretary of State to form a WA domestic LLC/Corporation or to register as a foreign (non-WA) entity doing business in Washington.

The Corporations & Charities division provides filing pages, online filing instructions, and specific LLC resources. Maintain compliance by filing required annual reports and keeping registered agent information current. - Key action items: choose entity type; file initial formation/foreign registration with SOS; designate a registered agent; follow SOS instructions for Annual Reports and updates.B.

Business licensing, UBI and tax registration (Department of Revenue / Business Licensing Service)- Apply for a Washington business license and you will be assigned a Unified Business Identifier (UBI) that links your accounts across state agencies.

Use the Business Licensing Wizard (myDOR / Business Licensing Service) for step-by-step endorsement and permit recommendations.- You must register with DOR and obtain a state business license if you meet common thresholds (examples: using a trade name, hiring employees within 90 days, selling taxable goods/services, or gross income of $12,000+ per year).

Follow the online application (approx. 10 business days processing) or mail in forms (longer processing).

- Key action items: register for tax accounts in myDOR; determine tax classification and reporting frequency; verify nexus thresholds for remote sales or out-of-state activity using DOR guidance.D. Employer accounts and payroll-related obligations (Workers’ comp, UI, Paid Leave)- Workers’ compensation (L&I): Most employers must get a workers’ compensation account with the WA Department of Labor & Industries.

L&I provides accounts, requires quarterly reports and premium payments, and handles claims. Private workers’ compensation is not permitted; coverage is provided by L&I unless you are a certified self‑insured employer.- Unemployment Insurance (Employment Security Department / ESD): Employers must set up unemployment (ESD) accounts—DOR’s business license application forwards employer information to other agencies to set up these accounts when applicable.- Paid Family & Medical Leave (PFML): Employers must report wages & hours and submit premiums to the Paid Leave program every quarter.

Employers of every size have reporting responsibilities; smaller employers (under specified employee-count thresholds) have different contribution responsibilities (e.g., businesses with fewer than 50 employees do not have to contribute to employees’ premiums, although they still have reporting and notice obligations).

- Key action items: run the Business Licensing Wizard for each new location; check city/county websites for local business licenses (Seattle, Tacoma, Bellevue, etc.); confirm professional licensure and industry-specific permits.F.

Ongoing compliance, recordkeeping, and practical guidance for scaling- Maintain annual reporting filings with SOS and renew business licenses/endorsements with DOR as required. Keep payroll records and employer postings up to date.

Expect processing times (DOR ~10 business days online; mailed forms take longer). Use state toolkits (Paid Leave reporting toolkit, L&I employer services) and contact Business Licensing Service or Small Business Liaison for help when audited or when you expand to new jurisdictions.

• Key action items: complete Business Licensing Wizard; create My DOR / SAW account; pay applicable processing/endorsement fees; obtain UBI and add any city/county endorsements required for your locations.C. State business taxes (B&O; sales & use tax; nexus)- Washington taxes business activity via the Business & Occupation (B&O) tax (a gross receipts–style tax) and sales/use tax for retail sales. Businesses must register with DOR to report B&O and collect/remit sales tax where applicable. (Business Licensing Service and DOR are the starting points to identify which taxes apply to your activity and location.)
• Key action items: when hiring or expanding, confirm that your DOR business license has forwarded information to L&I and ESD or register directly; set up payroll withholding and reporting, and prepare to file quarterly Paid Leave reports and remit premiums.E. Permits, professional licenses, local endorsements and other agency requirements- Use the Business Licensing Wizard and business.wa.gov’s Small Business Guide to identify required state endorsements, city and county licenses, professional licensing (Department of Licensing and other boards), environmental permits (Department of Ecology), and building/occupancy/zoning requirements for new locations.
• Key action items: set internal calendar for SOS annual reports, DOR renewals, payroll taxes and L&I/ESD/Paid Leave quarterly filings; keep copies of filings, notices, and receipts; consider professional advisors for complex tax and multi-state compliance.Suggested compliance checklist for entrepreneurs scaling operations in Washington (practical next steps)

Form or foreign‑qualify your entity with WA Secretary of State (register online; designate registered agent).

Complete the DOR Business Licensing Wizard and apply for a business license to receive a UBI.

Create MyDOR / SAW account for filings and tax reporting.

Register for and confirm payroll-related accounts

L&I (workers’ comp), ESD (unemployment), Paid Leave (reporting & premiums).

Determine tax obligations

register for B&O tax, sales & use tax, and other applicable DOR taxes; set reporting frequencies.

Identify and secure required city/county endorsements, building permits, and professional licenses for each new location.

Maintain SOS annual reports and update entity information when management, registered agent, or addresses change.

Set recurring calendar reminders for quarterly and annual filings; save confirmations and receipts.

Use state toolkits and small-business liaisons for support; consider third‑party payroll and tax providers for scaling complexity.