Where Do Our Sales Taxes Go?
February 2, 2026
by
Steve Hawley
Category:
Sales and Use Taxes
Local sales tax rates in Washington currently range from 7.6% in Goldendale and unincorporated Klickitat County to 10.6% in Edmonds, Lynnwood, Mill Creek, and Mukilteo.
But have you ever wondered exactly where those sales taxes go or why your jurisdiction’s rate is so low or so high compared to others? I’ll explain how it works, as well as where you can learn more about your own city/town or county sales tax rate.
First 6.5% Goes to the State
The first 6.5% is the same for all cities, towns, and counties, and it goes to the State of Washington general fund (RCW 82.08.020). These revenues help support human services, education, and other general services programs provided by the state.
Next 1% Is “Basic” and “Optional” City/County Sales Taxes
The next 1.0% is also the same for all cities, towns, and counties—but this time the local governments keep the revenue.
Half of that amount (0.5%) is the “basic” or “first half” sales tax under RCW 82.14.030(1) that has been enacted by every city, town, and county. The revenues may be used for any lawful governmental purpose and are deposited into the jurisdiction’s general fund for appropriation according to local budget policy.
The other half (0.5%) is the “optional” or “second half” sales tax under RCW 82.14.030(2). All cities, towns, and counties have also enacted this optional sales tax. Like the basic sales tax, the revenues may be used for any lawful governmental purpose and are deposited to the jurisdiction’s general fund.
The city and county sales taxes are credited against each other. That means the city's (or town's) 1% and the county’s 1% are not “stacked” on top of each other or added together—which would result in a combined sales tax rate of 2% within cities and towns. Instead, consumers pay a total rate of 1% for the basic and optional sales taxes regardless of whether they are located within a city/town or the unincorporated county, and the resulting revenues are partially shared between the city/town and the county.
Everything Else Depends on Local Choices
When we add the 6.5% state sales tax to the 0.5% basic/first half and 0.5% optional/second half sales tax, we get a minimum sales tax rate of 7.5% statewide.
Everything above 7.5% depends on local programs and sales tax choices. There are a variety of restricted sales taxes that cities, towns, and counties may voluntarily implement. Unlike the basic and optional sales taxes, these restricted revenues may only be used for specific purposes outlined in state law. Some of these options require voter approval, while others may be imposed “councilmanically” by the legislative body without voter approval.
The newest sales tax is Local Law Enforcement Programs under RCW 82.14.345, which was authorized during the 2025 legislative session. So far 16 cities and one county have enacted this sales tax, which just took effect in those jurisdictions on January 1.
For cities and towns, the most common restricted sales taxes are:
- Transportation Benefit District (TBD) (RCW 82.14.0455) – up to 0.3% and has been imposed by 98 of our 281 cities/towns
- Public Safety (RCW 82.14.450) – up to 0.1% and has been imposed by 28 cities/towns.
- Housing & Related Services (RCW 82.14.530) – up to 0.1% and has been imposed by 24 cities/towns.
For counties, the most common restricted sales taxes are:
- Criminal Justice (RCW 82.14.340) – 0.1% and has been imposed by 36 of the state’s 39 counties
- Emergency Communications/E-911 (RCW 82.14.420) – up to 0.2% and has been imposed by 28 counties
- Mental Health & Chemical Dependency (RCW 82.14.460) – 0.1% and has been imposed by 28 counties
- Public Safety (RCW 82.14.450) – up to 0.3% and has been imposed by 19 counties
Most county sales taxes are applied countywide—including incorporated areas—so the resulting taxes are “stacked” or added to any existing city/town sales taxes.
However, there are a few exceptions. For example, if a city already imposed a 0.1% public safety sales tax and the county later enacted a 0.3% public safety tax, the county must credit back 0.1% of the revenues generated within the city so that the county’s effective sales tax rate is only 0.2% within the city boundaries. This ensures that the total public safety sales tax paid by consumers does not exceed 0.3%.
Some sales tax revenues are shared with cities and towns in the county, while others are retained entirely by the county.
And there are two other types of local governments that can enact sales taxes. The most common one by far is transit districts—such as Sound Transit, King County Metro, Ben Franklin Transit, etc. Some of the transit sales taxes can exceed 1% or even 2%. The other is public facilities districts (PFDs), which can impose a sales tax up to 0.2%.
Some Examples
Let’s look at a few examples to see how this plays out in real life. First, we’ll look at the sales tax rates and components for a few cities in different parts of the state:
| Cities – Sales Tax Rates & Components Effective Jan. 1, 2026 | ||||
|---|---|---|---|---|
| Sales Tax Type | Imposed By | Bridgeport | Port Angeles | Edmonds |
| State | State | 6.5% | 6.5% | 6.5% |
| First Half | City | 0.5% | 0.5% | 0.5% |
| Second Half | City | 0.5% | 0.5% | 0.5% |
| Transportation Benefit District | City | -- | 0.3% | -- |
| Public Safety | City | 0.1% | -- | -- |
| Local Law Enforcement Programs | City | -- | -- | 0.1% |
| Housing & Related Services | City | -- | 0.1% | -- |
| Criminal Justice | County | 0.1% | 0.1% | 0.1% |
| Emergency Communications | County | 0.1% | 0.1% | 0.1% |
| Mental Health & Chemical Dependency | County | -- | 0.1% | 0.1% |
| Housing & Related Services | County | -- | -- | 0.1% |
| Juvenile Detention & Jails | County | -- | 0.1% | -- |
| Transit | Transit District | -- | 0.6% | 1.2% |
| High-Capacity Transit | Transit District | -- | -- | 1.4% |
| STATE SUBTOTAL | 6.5% | 6.5% | 6.5% | |
| CITY SUBTOTAL | 1.1% | 1.4% | 1.1% | |
| OTHER ENTITY SUBTOTAL | 0.2% | 1.0% | 3.0% | |
| TOTAL SALES TAX RATE | 7.8% | 8.9% | 10.6% | |
Next, let’s look at the sales tax rates and components in a few unincorporated counties:
| Unincorporated Counties – Sales Tax Rates & Components Effective Jan. 1, 2026 | ||||
|---|---|---|---|---|
| Sales Tax Type | Imposed By | Asotin County | Grays Harbor County | King County* |
| State | State | 6.5% | 6.5% | 6.5% |
| First Half | County | 0.5% | 0.5% | 0.5% |
| Second Half | County | 0.5% | 0.5% | 0.5% |
| Transit | County | -- | -- | 0.9% |
| Public Safety | County | 0.3% | 0.3% | -- |
| Emergency Communications | County | -- | 0.2% | -- |
| Criminal Justice | County | -- | 0.1% | 0.1% |
| Local Law Enforcement Programs | County | -- | -- | 0.1% |
| Mental Health & Chemical Dependency | County | -- | 0.1% | 0.1% |
| Housing & Related Services | County | -- | -- | 0.1% |
| Cultural Access Programs | County | -- | -- | 0.1% |
| Transit | Transit District | 0.2% | 0.7% | -- |
| High-Capacity Transit | Transit District | -- | -- | 1.4% |
| Public Facilities District | PFD | 0.2% | -- | -- |
| STATE SUBTOTAL | 6.5% | 6.5% | 6.5% | |
| COUNTY SUBTOTAL | 1.3% | 1.7% | 2.4% | |
| OTHER ENTITY SUBTOTAL | 0.4% | 0.7% | 1.4% | |
| TOTAL SALES TAX RATE | 8.2% | 8.9% | 10.3% | |
*For the portion of unincorporated King County within Sound Transit
Where Can I Find Sales Tax Rates and Components for Every City, Town, and County?
We have compiled the sales tax rates and components for all cities, towns, and counties on our Tax and Population Data webpage. See the section on “Local Sales Tax Rates & Components” and download the Excel spreadsheet.
Located within the spreadsheet is one tab for cities/towns and another tab for counties. You can filter alphabetically, by county, or even by sales tax type to see which jurisdictions have implemented which taxes. (We update these numbers around January 1, April 1, and July 1 every year, when sales tax rate changes take effect.)
Note that some cities, towns, and counties have multiple entries due to overlapping district boundaries. For example, some cities are located within multiple counties, while some counties have transit districts that only serve part of the county. The sales tax rates will be different in those areas as a result.
(Also note that not every jurisdiction can enact every sales tax, depending on state laws or whether other overlapping jurisdictions have already implemented that tax.)
For More Information
To learn more about various sales tax options, see our Sales and Use Taxes webpage or download MRSC’s City Revenue Guide and County Revenue Guide.
MRSC is a private nonprofit organization serving local governments in Washington State. Eligible government agencies in Washington State may use our free, one-on-one Ask MRSC service to get answers to legal, policy, or financial questions.
