Washington compliance for micro-consulting units

Research steps taken: - Performed a broad, authoritative web search focused on Washington state compliance for micro-consulting units (solo consultants, single-member LLCs, micro-LLCs). Prioritized official sources: Washington Department of Revenue (DOR), Washington Secretary of State (SOS), and other state agencies.

The search gathered guidance on business formation, state business licensing and the UBI, Business & Occupation (B&O) tax classification and mechanics, LLC formation and fees, and the Business Licensing Service process.

Key findings and practical guidance summary (concise): 1) When to register and get a WA business license - You must register with the Washington Department of Revenue and obtain a business license (and UBI) if any of the listed conditions apply, including: doing business under a name other than your legal name; hiring employees within 90 days; collecting sales tax; or gross income of $12,000/year or more.

Use the Business Licensing Wizard to apply online and obtain agency endorsements. (See DOR apply-for-business-license link.) 2) LLC formation and Secretary of State requirements - If you form a Washington LLC (domestic) you must file formation documents with the WA Secretary of State before filing the Business License Application with DOR.

SOS provides filing resources and fee schedules for LLCs (domestic and foreign). The published filing fee referenced on the SOS resource is $180 (check current SOS fee schedule for updates).

Also review maintenance/annual report requirements under SOS records. 3) Taxes — B&O tax, sales tax, and state tax registrations - Washington’s Business & Occupation (B&O) tax is a gross-receipts excise tax with rates that vary by activity; consultants and many professional services generally report under the "Service and Other Activities" classification.

There are 30+ B&O classifications and no deductions for business costs when calculating taxable gross receipts. Determine whether your services are taxable retail or fall under the service classification.

Register with DOR for excise taxes and file on the required periodic schedule.

Research steps taken:

1) When to register and get a WA business license - You must register with the Washington Department of Revenue and obtain a business license (and UBI) if any of the listed conditions apply, including: doing business under a name other than your legal name; hiring employees within 90 days; collecting sales tax; or gross income of $12,000/year or more.

Use the Business Licensing Wizard to apply online and obtain agency endorsements. (See DOR apply-for-business-license link.) 2) LLC formation and Secretary of State requirements - If you form a Washington LLC (domestic) you must file formation documents with the WA Secretary of State before filing the Business License Application with DOR.

SOS provides filing resources and fee schedules for LLCs (domestic and foreign). The published filing fee referenced on the SOS resource is $180 (check current SOS fee schedule for updates).

Also review maintenance/annual report requirements under SOS records. 3) Taxes — B&O tax, sales tax, and state tax registrations - Washington’s Business & Occupation (B&O) tax is a gross-receipts excise tax with rates that vary by activity; consultants and many professional services generally report under the "Service and Other Activities" classification.

There are 30+ B&O classifications and no deductions for business costs when calculating taxable gross receipts. Determine whether your services are taxable retail or fall under the service classification.

Register with DOR for excise taxes and file on the required periodic schedule.

• Performed a broad, authoritative web search focused on Washington state compliance for micro-consulting units (solo consultants, single-member LLCs, micro-LLCs). Prioritized official sources: Washington Department of Revenue (DOR), Washington Secretary of State (SOS), and other state agencies. The search gathered guidance on business formation, state business licensing and the UBI, Business & Occupation (B&O) tax classification and mechanics, LLC formation and fees, and the Business Licensing Service process. Key findings and practical guidance summary (concise):

Practical checklist for a micro-consulting unit in WA (high-level) - Choose business structure (sole proprietor, single-member LLC, etc.). - If forming an LLC, file Certificate of Formation with WA SOS first. - Apply for WA business license using DOR Business Licensing Wizard; obtain your UBI number. - Register for DOR excise taxes (B&O and sales tax if applicable). - If hiring or payroll

register for ESD (unemployment), WA Department of Labor & Industries (workers’ comp), and withhold/pay payroll taxes. - Review state PFML, paid leave, minimum wage and local ordinances that may apply in your city (Seattle, Tacoma, Bellevue, etc.). - Obtain appropriate insurance (general liability; consider professional liability/E&O for consultants). - Check local city/county licensing and endorsement requirements through the Business Licensing Service or city portals. - Maintain accounting, file periodic tax returns (B&O, sales), and SOS/annual report filings. Next steps recommended before drafting the blog and newsletter content: - Retrieve additional authoritative pages for: Washington Department of Labor & Industries (workers’ compensation rules for sole proprietors vs employees), Employment Security Department (unemployment tax registration), Washington Paid Family & Medical Leave (PFML) employer/employee contribution rules, city-specific licensing pages (Seattle, Tacoma, Spokane, Bellevue) and FinCEN Corporate Transparency Act / BOI reporting guidance for small entities (to confirm whether micro-LLCs must report). I recommend collecting those pages next to include precise registration links, current contribution rates, thresholds, and key deadlines for

If you want me to finalize research now into a full, state-specific blog post (including citations and step-by-step checklists, sample operating agreement/contract clauses, and a newsletter draft), tell me to proceed and I will produce the draft using the sources above plus the additional agency pages I just recommended retrieving.