Business types

Industry specific guides

Information to help you understand the tax obligations for specific industries, such as construction, lodging, child care, etc.
Business structures

When starting a business, there are several different types of business structures to choose from, such as a sole proprietorship, a partnership, or a corporation.
Nonprofit organizations (pdf)

Generally, nonprofit organizations are required to pay sales or use tax on items purchased for their own use. A nonprofit organization must register in Washington if it conducts taxable business activities in the state.
Out-of-state businesses

Out-of-state businesses must register with the Washington State Department of Revenue if:
The business conducts activities that establish nexus
in Washington.
The business collects retail sales tax or other taxes administered by the Department.
The business collects Washington�s use tax.
Temporary & seasonal businesses

If you sell products or services at two or fewer events a year -
with each event lasting less than a month - you may request
a temporary registration. The Department also offers seasonal registration for businesses that sell products or services for
two or fewer quarters per year.