Sales tax in Seattle is the Washington state rate plus a local rate. The Department of Revenue (DOR) publishes the rate for every location code each quarter.
This guide gives Seattle's rate from the Quarter 4 2026 table, explains how the state and local parts fit together, what happens when you buy from an out-of-state seller, and where to confirm the current rate. Our worked example is our own arithmetic, not an official calculation.
The Washington DOR's Quarter 4 2026 local sales and use tax table, effective 1 October to 31 December 2026, lists Seattle under King County with location code 1726. The table shows the following for that line:
| Component | Rate |
|---|---|
| State rate | 6.50% |
| Local rate (Seattle) | 4.05% |
| Combined sales tax | 10.55% |
The DOR's footnote explains that the combined figure includes the 6.5% state rate and the local rate. The table does not break the local 4.05% into its separate city, county and transit pieces, so this guide does not either. DOR says the local rate varies by city and/or county and that retailers must collect sales tax at the rate based on where the customer receives the goods or services, so a delivery outside Seattle can carry a different rate.
These rates are quarterly. The DOR publishes a new list of local rates for each quarter, so the rate in force from 1 January 2027 may differ.
Our arithmetic, applying the Q4 2026 rates above to a taxable retail purchase delivered in Seattle. It is an illustration, not an official calculation, and it assumes the whole purchase is taxable.
| Purchase price | State 6.5% | Local 4.05% | Total tax at 10.55% | Total paid |
|---|---|---|---|---|
| $100 | $6.50 | $4.05 | $10.55 | $110.55 |
| $1,000 | $65.00 | $40.50 | $105.50 | $1,105.50 |
| $2,500 | $162.50 | $101.25 | $263.75 | $2,763.75 |
Rounding at the register is the seller's responsibility, so a receipt can differ by a cent from this table.
The DOR states that retail sales tax is due on the sale of certain goods and retail services. Tangible personal property is subject to sales tax when sold to the end user, and many digital products are subject to sales tax when sold to the end user. Taxable retail services include installing, cleaning, decorating, beautifying, repairing or otherwise altering tangible personal property for consumers, plus construction and landscaping and lawn maintenance, among others.
The DOR also notes that, starting 1 October 2025, some business services became subject to retail sales tax under state law ESSB 5814. Its list of common retail sales tax exemptions and deductions includes food, federal government sales, interstate and foreign sales, the manufacturers' machinery and equipment exemption and tribal sales. We have not reproduced the detailed rules: use the DOR's exemption list and guidance before assuming an item is exempt.
DOR describes use tax as a tax on the use of goods or certain services in Washington when sales tax was not paid at the time of purchase. It says the buyer pays it directly to the state when sales tax was not paid on the purchase. Examples DOR gives include goods bought in another state and used in Washington, and purchases made online or from a mail-order catalog company that does not collect Washington sales tax.
The use tax rate is determined by the location in Washington where the consumer first uses the items purchased. DOR says it is the state rate (6.5%) plus the local use tax rate for that location. Individuals can report and pay use tax through My DOR or by mailing a Consumer Use Tax Return.
The DOR provides a Tax Rate Lookup Tool that finds tax rates and location codes for any location in Washington, a searchable tax rate table, and quarterly lists of cities grouped by county. Use the address lookup for an exact delivery address. Sellers are responsible for collecting and submitting the correct sales tax rate, according to the DOR.
For the statewide picture see our Washington sales tax guide.