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Wash. Rev. Code § 82.08.054

Computation of tax due

Washington · Revised Code of Washington Chapter 82.08 — Retail Sales Tax · Status: effective

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Wash. Rev. Code § 82.08.054, Computation of tax due, Washington, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1534584
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Sellers shall compute the tax due under this chapter and chapters 82.12 and 82.14 RCW by carrying the computation to the third decimal place and rounding to a whole cent using a method that rounds up to the next cent whenever the third decimal place is greater than four. Sellers may elect to compute the tax due on a transaction on an item or an invoice basis. This rounding rule shall be applied to the aggregated state and local taxes.