Washington Small Business Compliance Requirements
The state and federal requirements that may apply to a small business or LLC in Washington — registrations, taxes, licenses, and ongoing renewals. Which ones apply to you depends on your entity type and how you operate.
Advisory guide — always verify with the linked official sources. Last reviewed 2026-07-09.
5 Washington requirements to know
These come from Washington state agencies. Not all apply to every business — each is labeled with who it applies to. Still figures out which are yours.
Certificate of Formation (LLC)
Applies to: Anyone forming a domestic LLC in Washington
Washington requires a domestic LLC to file a Certificate of Formation with the Secretary of State to legally exist (RCW 25.15).
Filing fee (~$180 online) unverified against a direct page read (sos.wa.gov blocked fetch); confirm on the SoS site.
Annual Report (LLC)
Applies to: All active WA-registered LLCs, yearly
Washington requires registered LLCs to file an Annual Report each year to stay in compliance.
Washington Business License Application (tax registration / UBI)
Applies to: Sellers who collect retail sales tax or gross $12,000+/yr
The WA Dept of Revenue requires the Business License Application to register, collect/remit retail sales tax, and get a UBI number.
Registration is one-time; the state business license renews annually. Threshold: required if selling taxable goods OR gross income $12,000+/yr. Form number unverified.
Reseller Permit
Applies to: Businesses buying inventory for resale without paying sales tax
WA DOR issues a Reseller Permit (WAC 458-20-102) to buy resale inventory tax-free; free via My DOR, requires an active WA business license.
Business & Occupation (B&O) Tax
Applies to: Virtually all businesses operating in Washington
WA levies the B&O tax, a gross-receipts tax on the business (RCW 82.04), reported on the Combined Excise Tax Return. Washington has NO personal state income tax.
Not sure which of these apply to you?
That's the hard part — and it's exactly what Still does. Answer a few questions about your business and Still builds your personalized list: what applies, what's due, and what to verify — then tracks it for you.
Build my compliance listFederal requirements that may also apply
- Copyright registration — Creators of original works
- FDA Prior Notice (imported food) — Anyone importing food (e.g. green coffee beans)
- EIN confirmation letter (CP575) — Any business with employees or a separate entity
- W-9 on file (your business) — Businesses paid by clients/payers
- Federal trademark registration — Brands protecting a name/logo nationally
- FDA Food Facility Registration — Facilities that manufacture/process/pack/hold food (incl. coffee roasters); no small-business size exemption
- HIPAA Notice of Privacy Practices — Practices handling patient health information that bill/transmit electronically (HIPAA covered entities)
- Children's Product Certificate (CPC) — Makers/importers of products designed primarily for children 12 and under
- FTC endorsement & #ad disclosure — Brands working with influencers/creators
- CAN-SPAM email compliance — Businesses sending marketing email
- Importer of record / customs & duties — Businesses importing goods from overseas
- Professional licensing, CE & insurance — Licensed professionals
- Business insurance (liability, product, E&O) — All businesses
- Cosmetic labeling (FDA / FPLA) — Cosmetic / personal-care brands
- Dietary supplement cGMP (21 CFR 111) — Dietary supplement brands
- Supplement Facts labeling + DSHEA claims — Dietary supplement brands
- Attorney licensing & trust accounting — Practicing attorneys
- Therapist licensing & ethics — Licensed therapists / counselors
- CPA license & CPE — Licensed accountants / CPAs
- Healthcare provider licensing — Licensed healthcare providers
- S-corporation election (Form 2553) — Businesses electing S-corp tax treatment
- S-corporation income tax return (Form 1120-S) — S-corporations
- C-corporation income tax return (Form 1120) — C-corporations
- Partnership return (Form 1065) — Partnerships
- Written partnership agreement — Multi-owner partnerships
- Quarterly payroll tax return (Form 941) — Employers with W-2 employees
- Federal unemployment tax (Form 940 / FUTA) — Employers with W-2 employees
- Annual wage statements (W-2 / W-3) — Employers with W-2 employees
- Employment eligibility verification (Form I-9) — Employers with W-2 employees
- New-hire reporting — Employers with W-2 employees
- Contractor 1099-NEC + W-9 collection — Businesses paying independent contractors
- Cause-marketing / commercial co-venturer — Brands advertising that sales benefit a charity
- Multi-state sales-tax nexus — Online sellers shipping to multiple states
- Cosmetic safety substantiation & adverse-event reporting — Cosmetic / personal-care brands
- FDA cosmetics facility registration & product listing (MoCRA) — Cosmetic / personal-care brands
- Investment adviser registration (Form ADV) — Advisers giving securities advice for compensation
- Business attorney — Every business benefits from a lawyer to call on
- CPA / tax advisor — Bookkeeping, tax filing, and planning
- Registered agent — Registered entities must name an agent for service of process
- General liability insurance — Baseline coverage for any business
- Product liability insurance — Businesses selling physical products
- Professional liability (E&O) — Service businesses advising clients
- Children's product compliance consultant — Brands making products for children
- Food safety consultant — Food and beverage makers
- Manufacturer agreement — Brands that have products made for them
- Primary supplier agreement — Brands sourcing materials or inventory
- Overseas supplier agreement — Importers sourcing from overseas
- Service agreement template — Service businesses
- Client contract template — Service businesses with clients
- Cause partner agreement — Brands donating to a cause partner