Washington business licensing guide
Last checked: April 26, 2026
Washington uses a state Business License Application through the Department of Revenue’s Business Licensing Service. That application can register a business, create or connect a tax account, issue a Unified Business Identifier, add trade names, and add many state, city, and county endorsements.
It does not mean every approval is finished. Your business may still need city approval, county approval, zoning clearance, a health permit, a contractor registration, a liquor license, a professional license, or a federal tax ID.
The short answer
Many Washington businesses need to register with the Washington Department of Revenue and get a state business license through the Business Licensing Service.
Washington says you must register with the Department of Revenue and get a business license if you meet one of several triggers. These include needing a city, county, or state endorsement; using a business name other than your full legal name; planning to hire employees within the next 90 days; selling products or services that require sales tax collection; having gross income of $12,000 per year or more; owing taxes or fees to DOR; being a buyer or processor of specialty wood products; or meeting Washington nexus reporting rules.
For an LLC, corporation, partnership, or LLP formed in Washington, the usual order is: file with the Washington Secretary of State first, then complete the DOR Business License Application if your business needs the state license, tax account, trade name, employee registration, or endorsements.
Important: Washington’s state business license is not the same thing as a city license, zoning approval, health permit, contractor registration, liquor license, or professional license. Treat it as the state registration step, not as permission to do every business activity.
Quick start: what most Washington businesses should check first
- Pick your business structure. If you want to form a Washington LLC, corporation, partnership, or LLP, start with the Washington Secretary of State.
- Use the Washington Business Licensing Wizard. The DOR Open a business page points readers to the Business Licensing Wizard, which helps identify city, state, and federal licensing contacts.
- Apply through My DOR if you meet a DOR registration trigger. The Business License Application can create your Washington business license, UBI, tax account, trade name registration, and many endorsements.
- Check your city and county before opening. Many Washington cities use DOR city endorsements, but some local rules still require zoning, land use, building, fire, health, or local tax steps.
- Check your activity-specific license. Contractors, liquor businesses, child care providers, cannabis businesses, vehicle-related businesses, and other regulated businesses may need a separate state agency approval.
- If you will hire workers, update the business license application. Washington routes employer setup through DOR, Labor & Industries, and the Employment Security Department.
Washington facts to know before you apply
| Topic | Washington-specific detail | Where to verify |
|---|---|---|
| State business license | Washington uses a Business License Application handled by DOR’s Business Licensing Service. | DOR apply for a business license |
| State business ID | Approved businesses receive a Unified Business Identifier, or UBI. It is used for taxes and business changes. | DOR business licensing FAQs |
| Entity filing office | Washington LLCs, corporations, partnerships, and LLPs file with the Secretary of State before the DOR Business License Application. | Washington Secretary of State |
| DBA wording | Washington generally uses the term “trade name.” Trade names are registered with DOR through My DOR. | DOR register trade names |
| State business tax | Washington has a business and occupation tax, called B&O tax, based on gross receipts. | DOR B&O tax |
| Sales tax | Retail sellers collect Washington retail sales tax from customers and send it to DOR with the excise tax return. | DOR retail sales tax |
| Local endorsements | Many cities use DOR city endorsements. If a city is not listed by DOR, contact that city directly. | DOR city endorsements |
| County endorsements | DOR lists county endorsements for unincorporated areas of Asotin County and Franklin County. For other unincorporated areas, contact the county directly. | DOR county endorsements |
Which government layer handles what
Washington business licensing is layered. Start with the state registration step, but do not stop there.
| Layer | Common items | What to check |
|---|---|---|
| Federal | EIN, federal tax rules, some federal permits for regulated activities | Get an EIN directly from the IRS if needed. Federal permits may apply for alcohol production, aviation, firearms, transportation, agriculture, or other regulated activities. |
| Washington state | DOR business license, UBI, tax account, trade name, sales tax, B&O tax, state endorsements | Use DOR’s Business Licensing Service and the Business Licensing Wizard. Some industries also report to L&I, ESD, DCYF, LCB, Department of Licensing, Department of Health, or other agencies. |
| County | Unincorporated-area business endorsements, health permits, property tax, county zoning | Check the county if your business is outside city limits, serves food, uses a commercial site, affects property use, or has county-level health rules. |
| City | City business license endorsement, local B&O tax, home occupation rules, zoning, signage, building, fire approval | Check the city where the business is located and any city where you will travel to do work. |
| Private platforms | Marketplace seller rules, payment processor rules, platform tax forms, insurance requirements | Platform approval is not a government license. Etsy, Amazon, DoorDash, Airbnb, Shopify, and payment processors may ask for tax or business information, but government rules still apply. |
State registration and the Washington UBI
The Washington Department of Revenue says the Business License Application can be used to apply for a UBI number or tax registration number, open or reopen a business, change ownership, open or change a business location, register or change a trade name, hire employees, apply for a minor work permit, add endorsements, and handle some owner insurance coverage choices.
When the Secretary of State comes first
If you are forming a Washington corporation, Washington partnership, Washington limited liability company, or Washington limited liability partnership, DOR says you must file with the Washington Secretary of State before filing the Business License Application.
This matters because a business entity filing and a business license are not the same thing. An LLC filing creates or registers the legal entity. The DOR Business License Application handles the state licensing and tax registration side.
What the UBI does
The UBI is the Washington Unified Business Identifier. DOR describes it as a unique business number used when filing taxes or making business changes. You may see it on your state business license, tax account records, employer setup, and state agency communications.
Processing times and fees
DOR says online business license applications can take about 10 business days to process, and applications with city or state endorsements may take an additional two to three weeks because of approval time. Mailed applications can take longer. DOR also says the Business License Application processing fee varies by filing purpose, and endorsement fees may be added.
Practical tip: Do not copy a fee from an old blog or a different city. Check the current DOR processing-fee page and the exact endorsement page for your city, county, or state endorsement.
Trade names in Washington
Washington does not usually call this a DBA filing in official DOR language. It calls it a trade name.
You may need to register a trade name if you do business using a name other than your full legal name or your entity’s exact legal name. DOR’s trade name page says you register a trade name by filing a Business License Application online with My DOR. DOR currently lists a $5 fee for each trade name, plus the nonrefundable Business License Application processing fee.
Before choosing a name, check at least three places:
- DOR business lookup for general license, firm name, and trade name records.
- Washington Secretary of State corporation registration search for corporation and LLC names.
- The U.S. Patent and Trademark Office for federal trademark conflicts.
Name warning: Registering a Washington trade name is not the same as forming an LLC, getting a trademark, or reserving a web domain. It also does not automatically prove that no one else can challenge your name.
Sales tax, B&O tax, and reseller permits
Washington’s tax setup is one reason the state business license step matters. Many businesses use the Business License Application to create or connect the tax account they will use with DOR.
Business and occupation tax
Washington’s state business and occupation tax is called B&O tax. DOR describes it as a gross receipts tax measured on the value of products, gross proceeds of sale, or gross income of the business. DOR also says Washington does not have a personal or corporate income tax, but it does have B&O tax, retail sales or use tax, public utility tax, and other taxes.
B&O tax classification matters. A business with more than one activity may report under more than one classification. Check DOR’s B&O classification pages if you sell products, provide services, manufacture goods, do contracting work, or combine wholesale and retail sales.
Retail sales tax
Businesses making retail sales in Washington collect sales tax from customers and submit it to DOR when filing the excise tax return. DOR says retail sales tax applies to certain goods and retail services. It also says the sales tax includes a state portion and a local portion, and that local rates vary by city or county.
Retailers should use DOR’s tax rate lookup tool for the current rate at the customer’s location or delivery location.
Reseller permits
Washington uses reseller permits for qualifying resale purchases. DOR says resale certificates are no longer valid. If you sell wholesale, keep a valid reseller permit or other approved documentation from the buyer. If a buyer does not provide valid documentation, DOR says the seller needs to collect sales tax.
| Tax or permit | Plain-English meaning | Common mistake |
|---|---|---|
| B&O tax | A Washington gross receipts tax on business activity. | Thinking “no state income tax” means no Washington business tax. |
| Retail sales tax | Tax collected from customers on taxable retail sales and submitted to DOR. | Using the wrong city or county rate, or assuming online sales are always exempt. |
| Reseller permit | Documentation used for qualifying purchases for resale without paying retail sales tax at purchase. | Using an old resale certificate instead of a valid reseller permit record. |
| Excise tax return | The DOR return used to report Washington business taxes. | Forgetting to file after getting a tax account, even if business activity is low. |
City, county, zoning, and home-based rules
Washington’s Business Licensing Service works with many cities and towns, but local approval still matters.
City endorsements
DOR’s city endorsement page says that if your business is physically located in, or will travel to, one of the listed cities, you can apply for that city endorsement at the same time you file for state licenses and registrations. If you will work in a city not listed by DOR, contact that city directly.
Some Washington cities have a local general business license endorsement. Some also have local B&O tax, a home occupation permit, peddler or solicitor rules, sign permits, fire review, or building rules.
County endorsements and unincorporated areas
DOR lists county endorsements for unincorporated areas of Asotin County and Franklin County. If your business is in an unincorporated area of another county, DOR says to contact that county directly.
Unincorporated means outside city limits. A mailing address with a city name does not always mean the property is inside city limits. Verify this before applying.
Home-based businesses
A state business license does not automatically approve a home-based business. City or county rules may limit customers at the home, employees, signs, storage, noise, parking, deliveries, outdoor activity, or changes to the building.
If you live in an apartment, condo, HOA, or leased property, you may also have private lease or association rules. Those are not government licenses, but they can still affect whether you may operate from that address.
Do not skip zoning. DOR’s city and county addendum materials warn that city and county endorsements may require local approval under land use, building, and fire codes. A license application is not a substitute for zoning approval.
Industry licenses and endorsements
Some Washington activity-specific licenses are processed through DOR’s Business Licensing Service as state endorsements. DOR’s state endorsement page lists examples such as architect firm, cannabis, cigarette, tobacco and vapor, collection agency, commercial telephone solicitor, egg handler or dealer, industrial insurance, limousine, liquor, lottery retailer, manufactured or mobile home community, minor work permit, nursery plant seller or installer, pesticide dealer, private investigator agency, and rental car.
Other activities are not handled entirely through the Business License Application. DOR says if a license is not available through the state endorsement list, such as contractors, day care, and gambling licenses, use the Business Licensing Wizard to identify the correct agency.
| Business type | Likely Washington agency to check | What to verify |
|---|---|---|
| Construction contractor | Washington Labor & Industries | Contractor registration, bond, insurance, workers’ comp, specialty rules, and trade licenses. |
| Electrical, plumbing, elevator, pressure vessel, or similar trades | Washington Labor & Industries | Trade licenses, permits, inspections, and contractor registration. |
| Child care or early learning | Department of Children, Youth, and Families | Child care license, background checks, facility standards, and annual compliance. |
| Alcohol sales, manufacturing, import, or distribution | Washington State Liquor and Cannabis Board | Liquor license, local authority notification, premises review, and any federal permit. |
| Restaurant, mobile food, cottage food, or food processing | Local health department, Washington State Department of Agriculture, or both | Food permit, kitchen approval, plan review, labeling, commissary, or mobile vending rules. |
| Professional services | Relevant Washington licensing board or state agency | Professional license, firm license, continuing education, and ownership rules. |
Washington city guides on BusinessLicenseGuide.com
Use the Washington state steps on this page first. Then check the city where the business is located or where you will travel to work.
- Seattle, WA Business License Guide
- Tacoma, WA Business License Guide
- Spokane, WA Business License Guide
If your city is not listed here, start with DOR’s city endorsement page and then check the city’s own licensing, finance, planning, zoning, building, and fire pages.
Official Washington agency directory
| Agency or source | Use it for | Official link |
|---|---|---|
| Washington Department of Revenue | Business License Application, UBI, DOR tax account, B&O tax, sales tax, reseller permits, city and county endorsements | DOR businesses page |
| Business Licensing Service | Apply for or renew a Washington business license and endorsements | Apply for a business license |
| Washington Secretary of State | LLC, corporation, partnership, LLP, nonprofit, annual reports, entity search | Business entities |
| Business.wa.gov | State small-business planning guide, hiring guide, workshops, and roadmap | Small Business Guidance |
| Washington Labor & Industries | Workers’ compensation, contractor registration, trade licenses, workplace safety | L&I for business |
| Washington Employment Security Department | Unemployment insurance taxes and employer wage reporting | ESD employer requirements |
| IRS | Federal EIN and federal tax information | Get an EIN |
| Local city or county | Local business license, zoning, home occupation, building, fire, sign, local tax, or health permits | Find Washington local governments |
What to ask when you contact the agency
Contacting the right office is often the fastest way to avoid mistakes. Before calling or emailing, have these details ready: your business type, legal structure, trade name, city, county, address or general service area, whether it is home-based, mobile, storefront, online, or customer-facing, whether you sell products or taxable services, and whether you will hire workers.
Phone or email script
Hello, I am starting a [business type] in [city] and [county], Washington. The business will be [home-based / mobile / storefront / online] and will [sell products / provide services / serve food / do work at customer locations]. I am trying to confirm which approvals I need before I start. Can you tell me whether I need a Washington business license, a city or county endorsement, zoning or home occupation approval, a tax registration, a health or fire review, or another agency license? If your office does not handle this, can you tell me which office I should contact next?
Write down the answer. Do not rely only on memory.
- The exact name of each license, endorsement, permit, registration, or approval.
- The office or agency that handles it.
- Whether you must apply before operating, advertising, hiring, signing a lease, or opening to customers.
- The official application link or form name.
- The current fee page, renewal rule, and due date if the agency provides them.
- The name of the person you spoke with and the date of the call or email.
Common Washington business licensing mistakes
- Confusing an LLC with a business license. The Secretary of State entity filing and the DOR business license are different steps.
- Ignoring the DOR registration triggers. The $12,000 gross-income trigger is only one trigger. Trade names, sales tax, employees, endorsements, DOR taxes, and nexus can also matter.
- Assuming one state license covers all cities. Many cities require their own endorsement or local approval.
- Forgetting unincorporated county rules. If your location is outside city limits, county zoning, health, or endorsement rules may apply.
- Using “DBA” language and filing in the wrong place. Washington’s DOR trade name process is the usual state path for a trade name.
- Skipping zoning for a home business. A state license does not make a home occupation legal under local rules.
- Using old resale certificates. Washington uses reseller permits for resale documentation.
- Starting regulated work before approval. Contractors, liquor businesses, child care providers, and food businesses may need approval before opening, advertising, serving customers, or performing work.
Washington business license checklist
- Write down your business activity in one plain sentence.
- Choose your structure: sole proprietor, general partnership, LLC, corporation, nonprofit, or another entity.
- If forming a Washington entity, file with the Washington Secretary of State first.
- Run your business idea through DOR’s Business Licensing Wizard.
- Apply for a Washington business license through My DOR if you meet a DOR registration trigger.
- Register any Washington trade name through the DOR process if you will use a name other than your legal name.
- Set up your tax account and learn your B&O tax classification and sales tax duties.
- Use DOR’s sales tax lookup tool if you make retail sales in Washington.
- If you buy items for resale, check whether you need a reseller permit.
- Check the city endorsement page for every city where you are located or will travel to work.
- If your business is outside city limits, check county rules for unincorporated areas.
- Ask the planning or zoning office about home occupation, land use, signs, parking, building, and fire rules.
- Check industry agencies before operating regulated businesses such as contracting, child care, liquor, cannabis, food, health care, transportation, or professional services.
- If hiring employees, update your business license application and watch for L&I and ESD account information.
- Save copies of applications, approvals, renewal dates, tax filing letters, and agency emails.
Sources and review note
This guide was reviewed against current official Washington and federal sources available on April 26, 2026. Rules, fees, forms, processing times, and agency procedures can change. Use the official pages below before you file or pay.
- Washington Department of Revenue: Apply for a business license
- Washington Department of Revenue: Business licensing and renewals FAQs
- Washington Department of Revenue: Register trade names
- Washington Department of Revenue: Business and occupation tax
- Washington Department of Revenue: Retail sales tax
- Washington Department of Revenue: Reseller permits
- Washington Department of Revenue: City endorsements
- Washington Department of Revenue: County endorsements
- Washington Department of Revenue: State endorsements
- Washington Secretary of State: Start or register a business
- Business.wa.gov: Small Business Guidance
- Washington Labor & Industries: For business
- Washington Employment Security Department: Employer requirements
- IRS: Get an employer identification number
Plain-English disclaimer
This article is for general information only. It is not legal, tax, financial, insurance, immigration, employment, safety, zoning, or professional advice. Confirm important details with the official agency or a qualified professional before you act. Rules, prices, forms, processing times, and policies can change.
FAQ
Does Washington require a statewide business license?
Washington uses a statewide Business License Application through the Department of Revenue Business Licensing Service. Many businesses need it, but it does not replace city, county, zoning, health, professional, or federal approvals.
When do I need to register with WA DOR?
You should check DOR registration if you expect $12,000 or more in yearly gross income, need a city, county, or state endorsement, use a trade name, hire employees within 90 days, collect sales tax, owe DOR taxes or fees, or meet nexus rules.
What is a UBI number?
A UBI is Washington’s Unified Business Identifier. It is a nine-digit number used by state agencies for your business license, tax account, and some business changes.
Do I register an LLC with DOR or SOS?
Form a Washington LLC, corporation, partnership, or LLP with the Washington Secretary of State first. Then complete the DOR Business License Application if your business needs DOR registration, tax accounts, endorsements, employees, or trade names.
What is a trade name in Washington?
A trade name is a business name used in Washington that is different from the owner’s full legal name or the entity’s legal name. Washington trade names are registered through the Department of Revenue, not as a separate Secretary of State entity filing.
Do I need a Washington reseller permit?
You may need a reseller permit if you buy goods or qualifying services for resale without paying retail sales tax. Washington says resale certificates are no longer valid, so wholesalers should keep valid reseller permit records.
Do online businesses need a Washington business license?
Online businesses may need Washington registration if they meet DOR registration triggers, collect Washington sales tax, have Washington nexus, use a trade name, have employees, or need a city, county, or state endorsement.
Can I run a business from home in Washington?
Maybe. The state business license does not automatically approve home use. Check your city or county zoning rules, home occupation rules, building or fire rules, and any industry permit before operating from home.