Firearms Dealer (FFL) Permits & Licenses in Seattle, WA

Required for all LLCs. Annual report required separately (see below). Fees current as of 2024.

Renewal of LLC good standing. Applies to all LLCs.

UBI issued upon LLC registration; required for state tax accounts and local licenses. All businesses.

General state endorsement via BLS. Many localities require it as prerequisite. All multi-location or certain businesses.

State FFL counterpart required in addition to federal FFL. Must have valid federal FFL. Effective requirements as of 2024.

Register with DOR BLS; counties may have additional requirements. All businesses using DBA.

Firearms dealers must collect and remit sales tax on taxable retail sales. Washington does not tax the sale of firearms at the retail level, but accessories (e.g., scopes, magazines) may be taxable. Registration is required if selling any taxable goods or services. Applies to all businesses selling taxable items in WA.

Washington imposes a gross receipts tax known as the Business and Occupation (B&O) Tax. Firearms dealers typically fall under the 'Retailing' classification (0.471%) or 'Wholesale' (0.480%), depending on FFL type (Type 01 or 02). All businesses in Washington must register for B&O tax upon formation.

Required for all employers in Washington. Must withhold state payroll taxes from employee wages. Registration includes state unemployment insurance (see separate entry).

Employers must pay unemployment insurance tax on first $68,500 of each employee's wages (2024). New employers start at 1.2%. Firearms dealers with employees must register with ESD.

FFL holders dealing in NFA firearms (e.g., suppressors, short-barreled rifles) must pay Special Occupational Tax (SOT). Standard FFLs (Type 01/02) pay $150 every 3 years. SOT registration is in addition to FFL. See 26 U.S.C. § 5801 and ATF Form 720.

Most cities in Washington (e.g., Seattle, Spokane, Tacoma) require a local business license or privilege tax. Fees and requirements vary. Example: Seattle Business & Occupation Tax is based on gross receipts. Must be renewed annually. Check with local clerk’s office.

Under the Americans with Disabilities Act (42 U.S.C. § 12182), retail FFL dealers with storefronts must ensure accessibility for people with disabilities, including entrances, counters, and restrooms. Applies to new construction and alterations.

Applies to all businesses engaged in commerce. Prohibits deceptive advertising (e.g., false pricing, misrepresentation of firearm features). FFL dealers must comply with FTC Act § 5. Also includes 'Mail, Internet, and Telephone Order Sales' rules if applicable.

Required of all FFLs who engage in the business of selling firearms or ammunition. Separate from SOT. See 26 U.S.C. § 4181 and ATF Form 720.

Required in addition to state license. FFL dealers must list NAICS 459999 or similar.

FFL dealers frequently need special exception due to public safety/nuisance concerns.

Required for retail >2,500 sq ft or hazardous materials storage (applies to FFL).

FFL often requires reinforced vaults/secure areas.

Size/location restrictions vary.

ATF recommends alarms for FFL; local req common.

Not applicable to standard firearms retail.

A surety bond of $200,000 is required for most FFL types (e.g., Type 01, 07, 09). However, as of 2023, ATF allows a reduced bond of $1,000 for dealers with gross annual sales under $1,000. See ATF Form 5300.38 for bond requirements. Bond must be issued by a surety company listed on the Treasury Department's Circular 570: https://www.fiscal.treasury.gov/fsreports/ref/suretyBondCoi/c570.htm

FFL dealers must conduct a NICS background check (via Form 4473) before transferring any firearm, as required by 18 U.S.C. § 922(t). Applies to all retail sales and private party transfers facilitated by the dealer.

Required in addition to federal FFL. Must be renewed every two years. Includes background check on owners. Apply via DOL's online portal.

All FFLs must register with DOR and file annual B&O tax returns. Firearms sales are taxable as business income.

Required by RCW 9.41.250. Must prevent access by minors. Applies to retail stores, warehouses, and home offices.

Mandatory 8 hours of approved continuing education on firearms laws and safety.

FFLs must renew every 3 years. Renewal notices are sent by ATF approximately 60 days before expiration. Late renewals within 30 days of expiration allowed with $25 late fee. After 30 days, license lapses and new application is required.

All Washington businesses must maintain a current business license. Firearms dealers must list FFL as a required endorsement. Renewal is typically automated via mail or email reminder.

Required for all LLCs registered in Washington. Must be filed online or by mail. Failure to file may lead to loss of good standing or dissolution.

FFLs must maintain Acquisition & Disposition (A&D) records, Form 4473s, and bound books. Records must be retained for 20 years after final disposition. Must be available for ATF inspection during business hours.

FFL must be displayed prominently at the business premises. ATF Form 3310.12 (Warning Poster) must also be posted in a visible location. Poster available from ATF website.

Required posters include Minimum Wage, Workers' Compensation, Equal Employment Opportunity, and others. Available for free download from L&I website.

SOT is not required for standard FFLs dealing only in Title I firearms (handguns, rifles, shotguns). Required for Class 2 dealers or manufacturers of NFA items.

Reports Medicare, Social Security, and federal income tax withholdings. Required for all employers.

Applies to employers meeting wage threshold. Most small businesses qualify for 5.4% credit if they pay state unemployment tax, reducing effective rate to 0.6%.

Employers must register with ESD upon hiring first employee. Rate is determined by employer's experience rating (claims history).

FFLs typically classified under 'Retailing' (0.471%) or 'Wholesale' (0.484%). First report due within 30 days of registration. DOR assigns filing frequency based on expected liability.

All employers in Washington must provide workers' compensation coverage through the state fund (no private carriers allowed). Coverage is mandatory regardless of business structure (LLC, corporation, etc.).

General liability insurance is not mandated by Washington state law or federal firearms regulations. However, it is strongly recommended for protection against third-party injury or property damage claims. Some commercial landlords may require it as a lease condition.

Washington law requires all motor vehicles operated on public roads to carry liability insurance with minimum limits of $25,000 bodily injury per person, $50,000 per accident, and $10,000 property damage (25/50/10). Applies to any vehicle used for business purposes, including transporting firearms or inventory.

Product liability insurance is not legally required in Washington for firearms dealers. However, it is strongly recommended due to the high-risk nature of firearms sales. This coverage protects against claims arising from defective or improperly sold firearms. No state or federal mandate exists.

No state or federal law requires E&O insurance for firearms dealers in Washington. However, given the complexity of NFA transfers, background checks, and recordkeeping, this coverage is highly recommended to protect against claims of negligence or procedural errors. Not a legal mandate.

Not applicable. Liquor liability insurance is only relevant if the business sells or serves alcohol, which is not typical for firearms dealers. No requirement in Washington for FFLs to carry this coverage.

Required under the Gun Control Act of 1968 (18 U.S.C. § 923) for any person or entity engaged in the business of importing, manufacturing, or dealing in firearms. LLC must register using Form 7/7CR. Must also submit fingerprint cards and photograph.

Even single-member LLCs without employees may need an EIN if they are subject to federal excise taxes or employer withholding. Required for ATF Form 7 application.

Required to claim exemption from federal excise tax on certain government sales. Form 637 registers the business for use tax benefits. Not required for standard retail FFL dealers selling to private individuals.

FFL holders must maintain Acquisition & Disposition (A&D) records (bound book), Form 4473 for each firearm sale, and inventory records. Must allow ATF inspection at any time during business hours (18 U.S.C. § 923(g)).

Required under 18 U.S.C. § 924(m). Form must be submitted to ATF Field Division. Failure to report is a federal offense.

Mandated by the Immigration and Nationality Act (INA). Applies to all U.S. employers. Requires verification of identity and work authorization using acceptable documents. Must retain for 3 years after hire or 1 year after employment ends, whichever is later.

General Duty Clause (OSHA Act §5(a)(1)) requires safe workplace. Specific requirements may include hazard communication, emergency action plans, and injury recording (Form 300). Most FFL dealers with employees must comply.

ATF conducts periodic inspections to ensure compliance with 18 U.S.C. Chapter 44 and 27 CFR Part 478. Inspection includes records review, secure storage, and license posting.

Some Washington cities or counties may impose zoning restrictions on firearms dealers. Must comply with local land use codes. Verify with city/county planning department.

The Washington Business License serves as a combined seller's permit. No separate renewal required. Must collect and remit sales tax on taxable sales.

LLC owners report income on Schedule C. Must make estimated payments using Form 1040-ES unless exempt due to prior-year tax liability.