Washington

  
        Tax Type
        LLC (not taxed as corp)
            S Corporation
            C Corporation
        
        Filing Fee
        $200
         $200
         $200
      
        Franchise Tax
        None
         None
         None
        
        Annual Report
        $70 due on last day of formation anniversary month
         $70 due on last day of formation anniversary month
         $70 due on last day of formation anniversary month
        
        State Income Tax
        None
         None
         None
        
        Revenue Tax
        0.471%-1.5%
         0.471%-1.5%
         0.417%-1.5%
        
        Tax Return Due Date
        Quarterly reports due end of the first month after end of quarter
         Quarterly reports due end of the first month after end of quarter
         Quarterly reports due end of the first month after end of quarter

Tax Type	LLC (not taxed as corp)	S Corporation	C Corporation
Filing Fee	$200	$200	$200
Franchise Tax	None	None	None
Annual Report	$70 due on last day of formation anniversary month	$70 due on last day of formation anniversary month	$70 due on last day of formation anniversary month
State Income Tax	None	None	None
Revenue Tax	0.471%-1.5%	0.471%-1.5%	0.417%-1.5%
Tax Return Due Date	Quarterly reports due end of the first month after end of quarter	Quarterly reports due end of the first month after end of quarter	Quarterly reports due end of the first month after end of quarter

To register a business in Washington, a 2 step process must be followed. First the entity must be registered with the secretary of the state https://ccfs.sos.wa.gov. The fee is $200. Next a letter with UBI and Account numbers will be mailed to the business. With the letterhead id and account number the business can be registered with the department of the revenue (DOR) https://secure.dor.wa.gov/home/Login by paying the $60 fee. This will allow the entity to pay its state taxes. While there is no business income or franchise tax, most businesses must pay a Business and Occupation tax as a percentage of the sales in the state. The percentage and frequency varies based on business type. The DOR website will determine it. While retail, wholesale and manufacturing have corresponding rates of 0.471%, 0.484%, 0.484%, services pay 1.5%. An electronic return is filed on DOR's portal at the end of which a payment is collected. If the entity is required to file taxes monthly, the return is due on 25th of each month, quarterly filers have to file by the 31st of the month following the end of quarter (January 31st, April 30th, July 31st, October 31st) and annual filers by April 15 of the following year.