Washington tax filing

Washington does not levy a personal income tax; businesses face excise taxes instead — primarily the B&O tax (an excise tax on gross receipts) and sales & use tax on retail transactions. This shapes tax planning for LLCs and pass-through owners. B&O tax: a gross receipts-based excise tax administered by the WA Department of Revenue. Businesses are assigned a filing frequency (monthly, quarterly, or annual) based on revenue and must file even if no tax is due. The DOR provides e-file and payment options via My DOR account. Penalties apply for late filing and payment. Sales & Use tax: sellers with nexus in Washington (including economic nexus and marketplace facilitator rules) must collect and remit sales tax. Marketplace facilitators may be responsible for collection in many cases; sellers should confirm registration and collection obligations with DOR guidance. Business registration & UBI: businesses must register with the Department of Revenue/Business Licensing Service to obtain a Unified Business Identifier (UBI) and business license; registration triggers tax accounts and assigned filing frequencies. Secretary of State annual report / LLC maintenance: Washington entities (LLCs, corporations) must file periodic annual reports with the Secretary of State to maintain good standing; fees and deadlines apply. Employer payroll taxes: employers must register with and report to the Employment Security Department for unemployment insurance; state workers’ compensation and Paid Family & Medical Leave (PFML) are separate employer obligations managed by other agencies and should be included in compliance checklists. Practical guidance needs for business owners: how to register, determine filing frequency, calculate and report B&O tax vs sales tax, set up e-file/payment, track nexus and marketplace rules, manage employer withholding and unemployment tax filings, keep Secretary of State filings current, and where to find forms, rate tables, and contact help.