A tax is a charge or levy of money made by a governmental entity (state, local, or federal) against a taxpayer—usually a U.S. citizen or a person living or working in the United States. There are many kinds of taxes, including income tax, capital-gains tax, property tax, franchise tax, gift tax, ad valorem tax, sales tax, use tax, inheritance tax, and estate tax.

In Washington State, there is no personal income tax. However, the state does impose other types of taxes. Sales tax is applied to most retail sales and certain services, with the rate varying by location due to combined state and local taxes. Washington also imposes a use tax on goods purchased out of state but used within Washington, which typically applies at the same rate as the sales tax. Property tax is levied by local governments, such as counties, cities, and school districts, and is based on the assessed value of property, including real estate and personal property. The state does not have an inheritance tax, but it does have an estate tax, which applies to the transfer of an estate of a deceased person whose value exceeds a certain threshold. Capital gains tax is not imposed at the state level, but the federal government taxes capital gains. Additionally, Washington imposes a Business and Occupation (B&O) tax on the gross receipts of businesses operating in the state. There is no franchise tax, but businesses may be subject to other state fees and taxes. Gift tax is not imposed by the state; however, the federal government does levy a gift tax on certain transfers.