^{WASHINGTON TAX STRUCTURE}

Retail Sales and Use Tax

• 6.5% state tax plus county and transit district tax.
• Incorporated areas of Cowlitz County combined with state tax are 7.7%.
• Unincorporated areas of Cowlitz County are 7.6%.

Unemployment Insurance

• 0.50% to 5.42% of first $28,500 wage base.

Workers Compensation

• Employers can choose between self-insurance and the State Fund. 
• Rates vary depending on risk classification. 
• For rate information contact State of WA Dept. of Labor & Industries 360-575-6900.

Business & Occupation Tax

Rates Per $1000 of Gross Sale

• Manufacturing & Wholesale     $   4.84
• Retailing                                $   4.71
• Services                                $ 15.00

Source: State of Washington, Dept. of Revenue