Tax city: Seattle, Tacoma have nation’s highest combined sales tax

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By BRETT DAVIS | THE CENTER SQUARE

Seattle and Tacoma took the top two spots in the Tax Foundation’s latest publication on the highest combined state and local sales tax rates among major U.S. cities.

Earlier this week, the Washington, D.C.-based think tank released its “Sales Tax Rates in Major Cities, Midyear 2024” report, which calculates “average combined state and local sales tax rates by state, using zip code-level sales tax and population data.”

The Tax Foundation defines major U.S. cities as “Census-designated incorporated places with populations over 200,000.”

“Sales tax avoidance is most likely to occur in areas where there is a significant difference between two jurisdictions’ sales tax rates,” Tax Foundation Vice President of State Projects Jared Walczak said in a news release. “Leading research indicates that consumers can and do leave high-tax areas to make major purchases in low-tax areas.”

It’s commonplace for Washington residents to shop in Oregon, which does not have retail sales taxes. Groceries, alcohol, clothing and other items tend to be cheaper on the Oregon side of the border. Due to the sales tax difference, Washingtonians can save even more on items such as appliances, furniture and electronics. 

Seattle in King County and Tacoma in Pierce County figure prominently early on in the report.

“Among major cities, Seattle, Washington, claims the dubious distinction of imposing the highest combined state and local sales tax rate, at 10.35 percent,” the report states.

Washington state has a sales tax of 6.5%, and the Emerald City imposes a 3.85% sales tax, for an overall 10.35% rate.

“The city eclipsed Tacoma, Washington, at 10.3 percent, in April, when King County (in which Seattle is situated) adopted a 0.1 percent additional sales tax to generate additional funding for nonprofits providing cultural programming,” the report goes on to note. “Tacoma’s current rate dates to 2021.”

The Center Square reached out to Mark Harmsworth, director of the Center for Small Business at the Washington Policy Center think tank, for his thoughts on two Washington cities topping the list of major cities with the highest combined state and local sales tax rates.

Taxpayers in some smaller cities get hit even harder, he pointed out.

“Ironically, the highest sales tax rate [in the state] is shared with my own city, Mill Creek, and Lynnwood – 10.6%,” Harmsworth noted in an email to The Center Square. “High sales tax rates certainly create a problem not just for retailers, but for service providers, who are subject to the same rate providing services, even remotely in some cases. A high rate drives businesses to locate in other locations.”

Mill Creek is a city of nearly 21,000 people approximately 20 miles northeast of Seattle. Lynwood, with a population of more than 43,000, is part of the Seattle metropolitan and is located 16 miles north of Seattle. Both cities are located in Snohomish County. 

“I would predict the rates in Washington would be much higher if it wasn’t for the restrictions on the amount municipalities can raise taxes described in state law (RCW 35.102),” Harmsworth concluded.

Chicago, Ill., and three cities in California – Long Beach, Fremont and Oakland – tied for the third-highest combined state and major city sales tax rates at 10.25%.

20 COMMENTS

  1. The Seattle area was taken over by Communists and their Democrat backers decades ago. Dixie Lee Ray, a distinguished scientist and conservative brand was the last reasoned governor of Washington. Today, the politics, at least on the west side of the Cascades, is radical extremism and corruption by the Democrat Party.
    .
    As for WA’s ridiculous taxes rates, Alaskans did have a tremendous advantage up until five years ago when WA extinguished the sales tax exemption for neighboring states. You could purchase a new car in WA for thousands less than in Alaska simply by showing the dealer your Alaska driver’s license. The same applied for all merchandise from clothing to other goods. The Alaska driver’s license would save you $$ thousands. The only exemptions that did not apply was food purchased at stores or restaurants. Idaho, Oregon and Montana driver’s licenses also worked well. Those were the days.

    • True statements. Radical Democrat Christine Gregoire became governor after the third ballot count in 2004. Republican Dino Rossi won that election on the first two ballot tabulations, that were contested by Gregoire, who magically found a small packet of uncounted ballots behind a piano. Gregoire became governor by less than 100 votes. Democrats!!!!

    • If Seattle and Western Washington is so bad and full of buggy men, why do you stay? All you have to do is move east of the mountains and you would be surrounded by right wing MAGA zealots so move!

  2. Gotta get their “fair share, “ right Wielechowski?
    On a separate note…
    How that 15 cent ADDITIONAL fuel tax or the ADDITIONAL alcohol tax to curb “homelessness “ in Los Anchorage working.

  3. High taxes allow more people to stay home and get high. And a stoned population ensures strong public sector unions. Public schools work hand-in-hand with the local police to make our unions strong.

  4. And the mayor wants a sales tax and promised not to increase it.
    Anybody that believes her needs to be taxed at the 75% rate.

  5. Those politicians having implemented the rates should be consulting a diverse legion of economists. This is a classic case of ignoring the Laffer Curve. Even the leftist economist, J Maynard Keynes, identified the reality of diminishing returns in tax rates, even before Professor Laffer did. Furthermore, the sales tax rates must not be viewed in isolation but rather with IRS and other taxes. It’s obviously worth saving $207 to cross a state line to buy a $2000 laundry set or a fridge.

  6. Gives Anchorage something to shoot for.

    Funny how a Socialist Utopia relies on capitalism to keep it afloat.

    • Give me the name of that dealership, please. You got lucky, Bob. What year and make?
      Or, did you buy it off Craigslist? If not from a dealer, then no sales tax.

      • Doug is correct. I tried to get the AK exemption status at a Renton auto dealership. Turned down on the spot.
        The state of WA outlawed the exemption in 2018.

  7. Alaska is heading down that high tax road thanks to carbon sequestering and everything else that the new green deal and the globalist agenda are pushing on us.

  8. I would gladly have a sales tax IN LIEU OF PROPERTY TAX. In that way the grotesque amount taken by our city would be more widely seen, and the pain more keenly felt, by all people in the jurisdiction. Perhaps then we’ll see more interest in off-gassing the bloat.

  9. A Google search shows even higher combined sales tax rates in Arizona:

    “In Maricopa County, the lowest combined sales-tax rates are in Chandler and Gilbert (each at 7.8 percent) and Scottsdale (7.95 percent). The highest rates are in Guadalupe (10.3 percent) and Gila Bend (9.8 percent). Statewide, the highest combined rates, 11.2 percent, are in Superior and Mammoth, both in Pinal County.Sep 9, 2018”

    Local governments are a cancer. They keep growing until they kill the victim.

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