Retail Sales and Use Tax. Retail sales taxes are imposed on retail sales of most articles of tangible personal property, digital products, and some services. A retail sale is a sale to the final consumer or end user of the property, digital product, or service. If retail sales taxes were not collected when the user acquired the property, digital products, or services, then use tax applies to the value of property, digital product, or service when used in this state. The state, all counties, and all cities levy retail sales and use taxes. The state sales and use tax rate is 6.5 percent; local sales and use tax rates vary from 0.5 percent to 4 percent, depending on the location.
Interlocal Cooperation Act. Washington's Interlocal Cooperation Act authorizes public agencies to contract with other public agencies via interlocal agreements that enable cooperation among the agencies to perform governmental activities and deliver public services. All interlocal agreements must either be filed with the county auditor or posted on a public agency's website or other electronically retrievable public source. All interlocal agreements executed between two or more public agencies must, at a minimum, specify the:
Revenue from sales and use taxes imposed by a city may be shared with another city as part of an interlocal agreement. Cities and towns may enter into an interlocal agreement to share a portion of general purpose sales and use tax revenue. In addition to the terms required to be included in any interlocal agreement, an agreement to share sales and use tax revenue must include: