How to Register with WA DOR
After the WA SOS issues a UBI, the next step is registering with the Washington Department of Revenue (DOR). This sets up the client's state tax accounts — B&O tax, sales tax (if applicable), use tax, and any specialty taxes (litter, public utility, etc.). It also kicks off the SecureAccessWashington (SAW) login the client (or we, on their behalf) will use to file returns later.
Source of truth: WA Department of Revenue Business Licensing Service — dor.wa.gov (opens in a new tab). Most registrations happen through the unified Business Licensing Service (BLS) at bls.dor.wa.gov (opens in a new tab).
When to register
- New WA business — within 30 days of starting operations or expecting $12,000+ in gross receipts in the next 12 months
- Existing business adding employees, opening a new location, or starting to sell taxable goods
- Foreign entity registering to do business in WA (after SOS foreign registration is complete)
Prerequisites
Before starting:
- UBI — assigned by WA SOS at formation. If you don't have it yet, file the SOS registration first.
- EIN — federal tax ID. If you don't have it yet, see EIN Application.
- Business activity description — what they actually do (used to determine NAICS, B&O classification, applicable taxes)
- Estimated annual gross receipts
- Number of employees (current + expected first year)
- Physical location address — DOR matters here, not PO Box
- Owner / officer info — name, SSN, address, DOB, ownership percentage
- Bank account info — for any tax refunds or automatic deductions
- Trade name (DBA) — if operating under a different name than the legal entity, register it as well
Filing procedure
Decide between BLS and direct DOR
Most new businesses register via the Business Licensing Service (BLS) because it bundles DOR registration, the WA state business license, and any city license endorsements (Seattle, Tacoma, etc.) into one filing. Use BLS unless the client already has a state business license and needs only a tax-account add-on.
- BLS path: bls.dor.wa.gov (opens in a new tab) → "Apply for a new business license"
- Direct DOR path: dor.wa.gov (opens in a new tab) → "Open or reopen a business" (rarely needed)
Log in to SAW
SecureAccessWashington account: stored in 1Password under "WA SAW — Launch Industries — RA Operator". This is the operator account we use to file on behalf of clients.
If the client wants direct access too, walk them through creating their own SAW account and add them as an authorized user on their BLS application after submission.
Complete the BLS application
The BLS form bundles several filings into one. Key sections:
- Business identification — legal name, UBI, EIN, NAICS, business structure
- Locations — physical location, mailing address. Each location needs its own listing if multi-site.
- Trade name (DBA) — register here, costs $5 per trade name
- Activities & endorsements — pick the activities that apply (selling goods, hiring employees, food service, alcohol, etc.). Each activity adds an "endorsement" — most are $0; some have fees.
- Estimated gross income — DOR uses this to assign B&O classification
- Ownership — list every owner with 10%+ ownership, including SSN, DOB, address
- Employee info — if hiring, this triggers L&I and ESD account creation
- City endorsements — for Seattle clients, add Seattle's "General Business License" endorsement here ($110 for under $20K gross; tiered up from there)
Pay and submit
- Standard processing: 10 business days
- Expedited (+$50): 2 business days
- Pay via credit card or e-check; we expense and bill the filing fee back at cost
Capture the artifacts
After approval:
- Download the WA State Business License PDF — file under
Drive → Government → [Client Name]/Licenses/ - Note the UBI tax account (same UBI but now tied to DOR tax filing)
- Note the filing frequency assigned by DOR — annual, quarterly, or monthly based on estimated gross income. Add to compliance calendar.
- If employees: note L&I account number and ESD account number
- Email the client a copy of the business license + filing-frequency notice
Filing frequencies (what DOR will assign)
DOR auto-assigns a filing frequency based on estimated gross receipts. Roughly:
| Estimated Gross Income | Filing Frequency | First Return Due |
|---|---|---|
| < $28,000/year | Annual | January 31 of following year |
| $28,000 – $1,500,000/year | Quarterly | April 30, July 31, October 31, January 31 |
| > $1,500,000/year | Monthly | 25th of following month |
If actual revenue diverges significantly, DOR can re-assign — and they will, automatically, after the first year of returns.
Reseller Permit
If the client buys goods for resale (retail or wholesale), file the Reseller Permit application through BLS. It's free, valid for 4 years, and lets them avoid paying sales tax on inventory purchases. Note that DOR will only issue a permit if their NAICS / business type supports resale activity.
Common gotchas
- NAICS mismatch — wrong NAICS at registration can put them in the wrong B&O category. We pick from our NAICS list on Company Info; for clients, pick the one that matches their primary activity.
- Forgetting to register a DBA — they can't legally invoice or take payments under a name other than the legal entity until the trade name is registered.
- Missing city endorsement — Seattle clients especially. Always add the General Business License endorsement; cheaper than getting flagged later.
- L&I auto-trigger on "employees: 0" — even if they're 1099-only contractors, list "0" intentionally. L&I will get triggered if you toggle "yes."
What happens next
After DOR registration:
- File the city business license via FileLocal if Seattle (and many other WA cities) — see File Local SOP
- Set up payroll in Gusto with the new L&I and ESD account numbers if they have employees
- Add the filing-frequency dates to the client's compliance calendar so we don't miss a return
v1 draft. WA DOR's UI and fee schedule change periodically. Verify fees and form structure against bls.dor.wa.gov (opens in a new tab) before quoting a client. Last updated 2026-05-27.