Retail Store Permits & Licenses in Spokane, WA

Employers must register with ESD and pay unemployment insurance taxes. Employees do not contribute to this tax in Washington. New employers are assigned a default rate until experience-rated.

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

Required for all LLCs in good standing. Filed online via CCFS portal.

Automatically assigned to all businesses upon first licensing interaction with state agencies. Essential for tax compliance.

Required for ALL businesses with nexus in Washington, including retail stores. Applied via BLS service.

Mandatory for ALL retail stores selling tangible personal property. Allows collection and remittance of sales tax (rates 6.5% state + local).

Required if using DBA/assumed name. Registers with DOR, not Secretary of State.

All retail businesses in Washington must register for a sales tax license to collect and remit retail sales tax. Registration is done through the Washington Business Licensing System (BLS). As of October 1, 2023, the state sales tax rate is 6.5%, but combined local rates can increase the total rate up to 10.5% depending on location.

Washington does not have a corporate income tax. Instead, it imposes a Business and Occupation (B&O) tax on the gross revenue of businesses. Retailing businesses are subject to the 'Retailing' classification under B&O tax, with a rate of 0.471%. Registration is automatic upon sales tax registration via the Business License Application (BLA).

Required for any LLC with employees. Employers must withhold state payroll taxes from employee wages. Registration is completed through the Washington Business License Application (BLA) or online via My DOR.

Many cities in Washington (e.g., Seattle, Tacoma, Spokane) require a local business license or privilege tax. Fees and requirements vary by municipality. For example, Seattle's Business and Tax Registration System (BTRS) requires registration for all businesses operating within city limits. Check with the specific city clerk’s office.

Retailers selling tobacco, alcohol, cannabis, or vapor products must register for additional excise tax accounts. For example, alcohol sales require a liquor license from the Washington State Liquor and Cannabis Board (LCB) and separate excise tax reporting. These are in addition to standard sales tax obligations.

Allows retailers to purchase inventory without paying sales tax, provided the items are for resale and a valid reseller certificate is provided to suppliers. Must be used in compliance with RCW 66.10.020.

Required for all retail stores operating within Seattle city limits. Fees based on gross revenue brackets.

Only applies outside incorporated cities like Seattle. Retail stores classified under general business license.

Confirms property zoning allows retail use. Required for certificate of occupancy.

Requires physical accessibility (e.g., entrances, aisles, counters), accessible restrooms (if provided), and policies for service animals and communication with people with disabilities. New construction or alterations must fully comply with ADA Standards for Accessible Design.

Required for retail fit-outs exceeding minor work thresholds.

Wall, freestanding, or projecting signs require review for size/location.

Required for all retail >5,000 sq ft or with specific hazards. Includes life safety systems review.

Verifies building code compliance for retail use.

Registration required to avoid excessive false alarm penalties.

Generally not required for pure retail without food handling.

Limited to low-impact retail; no customer visits typically allowed.

Sole proprietors and general partners are not required to cover themselves unless they elect coverage. All employers in Washington must provide workers' comp coverage through the state fund (private carriers not allowed). Coverage includes medical treatment, wage replacement, and disability benefits.

Not legally required by Washington state law, but strongly recommended and often required by landlords, lenders, or vendors. Covers third-party bodily injury, property damage, and advertising injury.

Required for all vehicles registered to the business. Minimum liability limits: $25,000 bodily injury per person, $50,000 per accident, $10,000 property damage. Proof of insurance must be carried in the vehicle.

Not universally required for all retail stores. Some local jurisdictions or product-specific licenses (e.g., tobacco retail) may require a surety bond to ensure compliance with laws. Amount varies (e.g., $1,000–$10,000). Most general retail operations do not require a bond unless selling regulated products.

Not mandated by Washington law but strongly recommended for retailers selling physical goods. Covers claims of defective or harmful products. Often bundled with general liability insurance.

Required for any retail business holding a liquor license. Must carry at least $1 million in general liability coverage that includes liquor liability (dram shop coverage). Applies to bars, restaurants, and retail stores selling alcohol.

Not required by Washington law for retail stores. May be necessary if offering advisory services (e.g., custom fitting, product recommendations with liability exposure). Typically not relevant for standard retail operations.

Required for all employers with employees. Must file quarterly reports and pay taxes. Separate from workers' comp.

While single-member LLCs with no employees may use the owner's SSN, obtaining an EIN is recommended for liability protection and banking purposes. All multi-member LLCs must have an EIN.

LLCs are pass-through entities by default; profits/losses flow to owners' personal tax returns (Form 1040, Schedule C). Multi-member LLCs file Form 1065; single-member LLCs report on Schedule C. Self-employment tax (15.3%) applies to net earnings.

Retail stores generating less than 220 lbs/month of hazardous waste are considered Small Quantity Generators (SQGs) and must comply with storage, labeling, and disposal rules under RCRA. Most general retail stores do not generate significant hazardous waste unless selling automotive, electronics, or paint products.

Prohibits deceptive or misleading advertising, false claims, bait-and-switch tactics. Requires clear disclosure of pricing, terms, and warranty information. Applies to in-store, online, and social media promotions. Must honor the Magnuson-Moss Warranty Act for written warranties.

All employers must verify identity and work eligibility using Form I-9. E-Verify is not mandatory for most retail businesses unless under federal contract or state law.

Requires payment of federal minimum wage ($7.25/hour), overtime (1.5x regular rate after 40 hours/week), proper recordkeeping, and youth employment standards. Retail stores engaged in interstate commerce (e.g., selling goods from out of state) are automatically covered.

Requires eligible employees (12 months, 1,250 hours) to receive up to 12 weeks of unpaid, job-protected leave for qualifying medical or family reasons. Retail stores with fewer than 50 employees are exempt.

Retailers selling FCC-regulated devices must ensure products are certified and labeled accordingly. Retailers are not typically liable for certification but must not sell non-compliant devices.

Requires compliance with food safety practices (e.g., temperature control, labeling), Good Retail Practices (GRP), and reporting under the Food Safety Modernization Act (FSMA). Stores selling only prepackaged, non-perishable goods may have limited obligations.

Retail stores must maintain a safe workplace, post OSHA poster (Form 2203), report fatalities or hospitalizations within 8 and 24 hours respectively, and comply with general safety standards (e.g., exit routes, fire protection, electrical safety). Exempt from keeping injury logs if 10 or fewer employees or classified as low-risk by NAICS code.

Federal license required for wholesale or retail sale of alcohol. Retailers must also comply with state licensing (e.g., Washington State Liquor and Cannabis Board). Tobacco retailers must register with TTB under the Family Smoking Prevention and Tobacco Control Act.

Requires reporting of Beneficial Ownership Information (BOI) to FinCEN under the Corporate Transparency Act. Includes identifying individuals who own or control 25% or more of the LLC. Does not apply to certain exempt entities (e.g., large operating companies).