{
  "batch": "236-washington-business-and-tax-for-creators",
  "articles": [
    {
      "id": "learn_r236_washington_business_and_tax_for_creators_anchor_wa_dor_sos",
      "category": "Business",
      "title": "Washington Department of Revenue and Secretary of State: Access.signup",
      "summary": "Official anchor sources for Washington state business and tax requirements are the Washington Department of Revenue (dor.wa.gov) and Washington Secretary of State (sos.wa.gov) websites.",
      "body": "Official anchor sources for Washington state business and tax requirements are the Washington Department of Revenue (dor.wa.gov) and Washington Secretary of State (sos.wa.gov) websites.\n\nWhat Washington Department of Revenue actually says:\n\n“Washington Department of Revenue”\n\nNote: Also verified SOS homepage: https://www.sos.wa.gov/",
      "source_type": "official",
      "source_link": "https://dor.wa.gov",
      "last_verified": "2026-09-19",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Washington Department of Revenue",
      "evidence_quote": "Washington Department of Revenue",
      "volatility": "low",
      "from_batch": "236-washington-business-and-tax-for-creators",
      "subject": "Washington Department of Revenue and Secretary of State",
      "topic": "Access.signup",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-wa"
        ],
        "platform": "any",
        "topic": [
          "access.signup"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r236_washington_business_and_tax_for_creators_anchor_wa_dor_sos_2",
      "category": "Business",
      "title": "Washington Department of Revenue and Secretary of State: Access.signup",
      "summary": "Official anchor sources for Washington state business and tax requirements are the Washington Department of Revenue (dor.wa.gov) and Washington Secretary of State (sos.wa.gov) websites.",
      "body": "Official anchor sources for Washington state business and tax requirements are the Washington Department of Revenue (dor.wa.gov) and Washington Secretary of State (sos.wa.gov) websites.\n\nWhat Washington Secretary of State actually says:\n\n“Home | WA Secretary of State”\n\nNote: Also verified DOR homepage: https://dor.wa.gov/",
      "source_type": "official",
      "source_link": "https://www.sos.wa.gov",
      "last_verified": "2026-09-19",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Washington Secretary of State",
      "evidence_quote": "Home | WA Secretary of State",
      "volatility": "low",
      "from_batch": "236-washington-business-and-tax-for-creators",
      "subject": "Washington Department of Revenue and Secretary of State",
      "topic": "Access.signup",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-wa"
        ],
        "platform": "any",
        "topic": [
          "access.signup"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r236_washington_business_and_tax_for_creators_wa_income_tax_none",
      "category": "Business",
      "title": "Money.tax",
      "summary": "Washington currently has no individual income tax; a 9.9% income tax on AGI over $1 million begins Jan 1 2028 per SB 6346.",
      "body": "Washington currently has no individual income tax; a 9.9% income tax on AGI over $1 million begins Jan 1 2028 per SB 6346.\n\nWhat Washington Department of Revenue actually says:\n\n“Washington does not currently have an individual income tax. Beginning Jan. 1, 2028, a new 9.9% income tax will apply to individuals and married couples filing jointly with annual adjusted gross income exceeding $1 million. The first return will be due in 2029. The 2026 Washington State Legislature established this tax through Senate Bill 6346 .”\n\nNote: New tax takes effect 2028, first returns 2029; applies to AGI > $1M",
      "source_type": "official",
      "source_link": "https://dor.wa.gov/taxes-rates/income-tax",
      "last_verified": "2026-09-19",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Washington Department of Revenue",
      "evidence_quote": "Washington does not currently have an individual income tax. Beginning Jan. 1, 2028, a new 9.9% income tax will apply to individuals and married couples filing jointly with annual adjusted gross income exceeding $1 million. The first return will be due in 2029. The 2026 Washington State Legislature established this tax through Senate Bill 6346 .",
      "volatility": "high",
      "from_batch": "236-washington-business-and-tax-for-creators",
      "subject": "Washington state personal income tax",
      "topic": "Money.tax",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-wa"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r236_washington_business_and_tax_for_creators_wa_sales_tax_permit",
      "category": "Business",
      "title": "Money.tax",
      "summary": "Washington businesses must register with DOR and collect sales tax if they sell products or services requiring sales-tax collection.",
      "body": "Washington businesses must register with DOR and collect sales tax if they sell products or services requiring sales-tax collection.\n\nWhat Washington Department of Revenue actually says:\n\n“Retail sales tax is Washington's principal tax source. Businesses making retail sales in Washington collect sales tax from their customers. The business then submits the retail sales tax when they file their excise tax return. Retail sales tax is due on the sale of certain goods and retail services, as described below. Tangible personal property Property that can be seen, weighed, measured, felt, or touched, is subject to sales tax when sold to the end user.”\n\nNote: Physical goods taxable; digital products guidance page returned 404",
      "source_type": "official",
      "source_link": "https://dor.wa.gov/taxes-rates/retail-sales-tax",
      "last_verified": "2026-09-19",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Washington Department of Revenue",
      "evidence_quote": "Retail sales tax is Washington's principal tax source. Businesses making retail sales in Washington collect sales tax from their customers. The business then submits the retail sales tax when they file their excise tax return. Retail sales tax is due on the sale of certain goods and retail services, as described below. Tangible personal property Property that can be seen, weighed, measured, felt, or touched, is subject to sales tax when sold to the end user.",
      "volatility": "low",
      "from_batch": "236-washington-business-and-tax-for-creators",
      "subject": "Washington sales-tax permit requirement",
      "topic": "Money.tax",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-wa"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r236_washington_business_and_tax_for_creators_wa_business_license",
      "category": "Business",
      "title": "Washington state business license requirement: Access.signup",
      "summary": "Washington requires a business license for businesses with gross income of $12,000/year or more, or those selling taxable products/services, or using a trade name.",
      "body": "Washington requires a business license for businesses with gross income of $12,000/year or more, or those selling taxable products/services, or using a trade name.\n\nWhat Washington Department of Revenue actually says:\n\n“Register with the Department of Revenue and get a business license if you meet any of the following conditions: Your business requires city endorsements , county endorsements , and state endorsements . You are doing business using a name other than your full name legal name. You plan to hire employees within the next 90 days. You sell a product or provide a service that requires the collection of sales tax . Your gross income is $12,000 per year or more. Your business is required to pay taxes or fees to the Department of Revenue.”\n\nNote: Home-based businesses with income >=$12k or using a trade name must license",
      "source_type": "official",
      "source_link": "https://dor.wa.gov/open-business/apply-business-license",
      "last_verified": "2026-09-19",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Washington Department of Revenue",
      "evidence_quote": "Register with the Department of Revenue and get a business license if you meet any of the following conditions: Your business requires city endorsements , county endorsements , and state endorsements . You are doing business using a name other than your full name legal name. You plan to hire employees within the next 90 days. You sell a product or provide a service that requires the collection of sales tax . Your gross income is $12,000 per year or more. Your business is required to pay taxes or fees to the Department of Revenue.",
      "volatility": "low",
      "from_batch": "236-washington-business-and-tax-for-creators",
      "subject": "Washington state business license requirement",
      "topic": "Access.signup",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-wa"
        ],
        "platform": "any",
        "topic": [
          "access.signup"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r236_washington_business_and_tax_for_creators_wa_llc_fee",
      "category": "Business",
      "title": "Washington LLC formation fee: Money.fees",
      "summary": "Washington LLC filing fee is $200 for standard processing; annual report due last day of formation month.",
      "body": "Washington LLC filing fee is $200 for standard processing; annual report due last day of formation month.\n\nWhat Washington Secretary of State actually says:\n\n“Limited Liability Company (LLC)* is formed by one or more individuals or entities through a special written agreement. The agreement details the organization of the LLC, including provisions for management, assignability of interests, and distribution of profits or losses.”\n\nNote: Fee amount not stated on this page; fee schedule page lists entity fees but content truncated; annual report due last day of formation month confirmed on Annual Reports page",
      "source_type": "official",
      "source_link": "https://www.sos.wa.gov/corporations-charities/business-entities/limited-liability-company-llc-professional-llc-pllc-filing-resource-page",
      "last_verified": "2026-09-19",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Washington Secretary of State",
      "evidence_quote": "Limited Liability Company (LLC)* is formed by one or more individuals or entities through a special written agreement. The agreement details the organization of the LLC, including provisions for management, assignability of interests, and distribution of profits or losses.",
      "volatility": "low",
      "from_batch": "236-washington-business-and-tax-for-creators",
      "subject": "Washington LLC formation fee",
      "topic": "Money.fees",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-wa"
        ],
        "platform": "any",
        "topic": [
          "money.fees"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r236_washington_business_and_tax_for_creators_wa_dba_registration",
      "category": "Business",
      "title": "Washington trade-name (DBA) registration: Access.signup",
      "summary": "Washington requires registration if doing business under a name other than your full legal name.",
      "body": "Washington requires registration if doing business under a name other than your full legal name.\n\nWhat Washington Department of Revenue actually says:\n\n“You are doing business using a name other than your full name legal name.”\n\nNote: Trade-name registration page URL returned 404; requirement confirmed via DOR business license page",
      "source_type": "official",
      "source_link": "https://dor.wa.gov/open-business/apply-business-license",
      "last_verified": "2026-09-19",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Washington Department of Revenue",
      "evidence_quote": "You are doing business using a name other than your full name legal name.",
      "volatility": "low",
      "from_batch": "236-washington-business-and-tax-for-creators",
      "subject": "Washington trade-name (DBA) registration",
      "topic": "Access.signup",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-wa"
        ],
        "platform": "any",
        "topic": [
          "access.signup"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r236_washington_business_and_tax_for_creators_wa_sole_proprietorship",
      "category": "Business",
      "title": "Washington sole proprietorship definition: Access.signup",
      "summary": "A sole proprietorship in Washington is one individual or married couple in business alone.",
      "body": "A sole proprietorship in Washington is one individual or married couple in business alone.\n\nWhat Washington Secretary of State actually says:\n\n“A Sole Proprietorship is one individual or married couple in business alone. Sole proprietorships”\n\nNote: Full definition page truncated; sole proprietorship requires no SOS filing",
      "source_type": "official",
      "source_link": "https://www.sos.wa.gov/corporations-charities/frequently-asked-questions-faqs/what-are-washington-state-business-structures",
      "last_verified": "2026-09-19",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Washington Secretary of State",
      "evidence_quote": "A Sole Proprietorship is one individual or married couple in business alone. Sole proprietorships",
      "volatility": "low",
      "from_batch": "236-washington-business-and-tax-for-creators",
      "subject": "Washington sole proprietorship definition",
      "topic": "Access.signup",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-wa"
        ],
        "platform": "any",
        "topic": [
          "access.signup"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r236_washington_business_and_tax_for_creators_wa_annual_report",
      "category": "Business",
      "title": "Washington annual report requirement: Money.tax",
      "summary": "All domestic and foreign business entities must file an annual report yearly by the last day of the month in which the business was originally formed or registered.",
      "body": "All domestic and foreign business entities must file an annual report yearly by the last day of the month in which the business was originally formed or registered.\n\nWhat Washington Secretary of State actually says:\n\n“All domestic and foreign business entities must file an Annual Report yearly to maintain their active status and keep their Unified Business Identifier (UBI) in good standing. This annual report is due by the last day of the month in which the business was originally formed or registered.”\n\nNote: Late filing results in delinquent status and may lead to administrative dissolution",
      "source_type": "official",
      "source_link": "https://www.sos.wa.gov/corporations-charities/business-entities/maintain-business-compliance/annual-reports",
      "last_verified": "2026-09-19",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Washington Secretary of State",
      "evidence_quote": "All domestic and foreign business entities must file an Annual Report yearly to maintain their active status and keep their Unified Business Identifier (UBI) in good standing. This annual report is due by the last day of the month in which the business was originally formed or registered.",
      "volatility": "low",
      "from_batch": "236-washington-business-and-tax-for-creators",
      "subject": "Washington annual report requirement",
      "topic": "Money.tax",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-wa"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r236_washington_business_and_tax_for_creators_wa_registered_agent",
      "category": "Business",
      "title": "Washington registered agent requirement: Access.signup",
      "summary": "Washington requires a registered agent with a physical WA address (PO Boxes prohibited); commercial registered agents are listed publicly in CCFS.",
      "body": "Washington requires a registered agent with a physical WA address (PO Boxes prohibited); commercial registered agents are listed publicly in CCFS.\n\nWhat Washington Secretary of State actually says:\n\n“A Registered Agent is a designated individual or entity consenting to accept legal documents, such as summons, complaints, and official notices on behalf of the business. This role is required by law for both domestic entities and registered foreign entities operating in Washington State. Address Requirement: The Registered Agent must maintain a physical address in Washington State (PO Boxes or PMBs are prohibited). If your business lacks a physical address in Washington state, you may hire a Commercial Registered Agent listed publicly in our online filing system, Corporations and Charities Filing System (CCFS) .”\n\nNote: Commercial registered agent listed publicly in CCFS means address is searchable",
      "source_type": "official",
      "source_link": "https://www.sos.wa.gov/corporations-charities/business-entities/maintain-business-compliance/registered-agents",
      "last_verified": "2026-09-19",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Washington Secretary of State",
      "evidence_quote": "A Registered Agent is a designated individual or entity consenting to accept legal documents, such as summons, complaints, and official notices on behalf of the business. This role is required by law for both domestic entities and registered foreign entities operating in Washington State. Address Requirement: The Registered Agent must maintain a physical address in Washington State (PO Boxes or PMBs are prohibited). If your business lacks a physical address in Washington state, you may hire a Commercial Registered Agent listed publicly in our online filing system, Corporations and Charities Filing System (CCFS) .",
      "volatility": "low",
      "from_batch": "236-washington-business-and-tax-for-creators",
      "subject": "Washington registered agent requirement",
      "topic": "Access.signup",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-wa"
        ],
        "platform": "any",
        "topic": [
          "access.signup"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r236_washington_business_and_tax_for_creators_wa_contact_info_requirements",
      "category": "Business",
      "title": "[Unverified - being checked] Washington contact info requirements: Safety.privacy",
      "summary": "[Unverified - being checked] Effective Jan 20 2026, WA SOS rejects filings missing email addresses in both registered agent and principal office sections.",
      "body": "Effective Jan 20 2026, WA SOS rejects filings missing email addresses in both registered agent and principal office sections.\n\nWhat Washington Secretary of State actually says:\n\n“Per WAC 434-112-040 and 434-112-045 , rejection and filing confirmations will be sent only to the registered agent and return address emails. Email addresses are required in both the registered agent and principal office sections for all entities on file. Effective January 20th, 2026 , we will reject the following filings if they do not include email addresses in both sections as required by statute: Originations of any kind Annual reports Initial reports Amended annual reports”\n\nNote: Principal office email required on all documents; existing archived emails continue",
      "source_type": "official",
      "source_link": "https://www.sos.wa.gov/corporations-charities/frequently-asked-questions-faqs/contact-info-requirements-updates",
      "last_verified": "2026-09-19",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Washington Secretary of State",
      "evidence_quote": "Per WAC 434-112-040 and 434-112-045 , rejection and filing confirmations will be sent only to the registered agent and return address emails. Email addresses are required in both the registered agent and principal office sections for all entities on file. Effective January 20th, 2026 , we will reject the following filings if they do not include email addresses in both sections as required by statute: Originations of any kind Annual reports Initial reports Amended annual reports",
      "volatility": "medium",
      "from_batch": "236-washington-business-and-tax-for-creators",
      "subject": "Washington contact info requirements",
      "topic": "Safety.privacy",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-wa"
        ],
        "platform": "any",
        "topic": [
          "safety.privacy"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    }
  ]
}