Card show sales tax in Washington
Trading cards are taxable at Washington card shows. The state rate is 6.5%, local taxes come on top, and you need to be registered before you sell. Details as published by the state, checked 2026-10-17.
| Sales | $2,500.00 |
|---|---|
| Taxable sales | $2,500.00 |
| Sales tax to remit | $162.50 |
Collect this from buyers on top of your prices, or it comes out of your margin. Base rate from the state revenue department, checked 17 Oct 2026.
Notes on the sources. Pending 2025-26 Senate bills may change the promoter rules (enactment not checked). The rate and trade-in notes come from search excerpts of DOR and WAC pages.
Washington rules for card-show vendors
- Rate
- The state rate is 6.5% plus local rates (combined roughly 8-10.x%). Over-the-counter sales use the rate for the sale location, so use the venue address in DOR's Tax Rate Lookup. Cities such as Seattle also require a city business license.
- What you need
- Temporary Registration Certificate for out-of-state businesses with no more than two events per year in WA, each lasting no more than a month. One certificate covers one event. More events require a state business license or tax registration endorsement. Established WA businesses must use their regular account.
- Cost
- Free.
- How to get it
- Register online or at a DOR field office, no earlier than 180 days before the event.
- The organizer
- Under RCW 82.32.033, promoters verify each vendor's registration in good faith and put a registration statement in vendor contracts. They keep event and vendor records (name, address, WA tax registration number) for 1 year and give DOR a vendor list within 20 days of a written request. Penalties: $100 per unregistered vendor, $250 for missing information, and up to $2,500 for a first offense. Exempt vendors certify in writing.
- Filing and paying
- Complete the temporary return within 10 business days after the event and mail it or bring it to a field office. It cannot be filed online.
- Occasional sellers
- Not researched.
- Trades
- The 'selling price' excludes separately stated trade-in property of like kind (RCW 82.08.010, WAC 458-20-247). Like kind means the same generic classification, regardless of grade or quality. The invoice must identify both items and state the trade-in value. A card-for-card trade toward a purchase plausibly qualifies (unconfirmed). There is no B&O tax deduction for trade-ins.
- Are cards taxable?
- Taxable as tangible personal property. No exemption found.
Keeping the numbers straight
Add the show in the Shows tab of the ledger with the venue's combined rate and tie each sale to it. The card-show sales tax log then shows taxable sales, the tax you owe at the rate, the tax you actually collected and the gap, so the return is a copy job. If you priced cards with tax included, tick that box and the tax is backed out of each sale.
General rules that apply in every state, like resale certificates and tax-inclusive pricing, are in the card show sales tax guide. For trades, see record-keeping for card trades.
Figures checked against the sources below on . Calculators and checklists, not tax advice.
Frequently asked questions
Do I need a permit to sell cards at a card show in Washington?
Temporary Registration Certificate for out-of-state businesses with no more than two events per year in WA, each lasting no more than a month. Register online or at a DOR field office, no earlier than 180 days before the event.
What sales tax rate applies at a Washington card show?
The statewide rate is 6.5%. plus local rates (combined roughly 8-10.x%). Use the combined rate for the venue's address.
Are trading cards taxable in Washington?
Taxable as tangible personal property. No exemption found. Sales to a dealer who gives you a valid resale certificate are the usual exception.
How do I file sales tax after a Washington show?
Complete the temporary return within 10 business days after the event and mail it or bring it to a field office. It cannot be filed online.
Sources
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