Those who intend to work in Washington State and gross over $12,000 a year from art-making activities or generate income from the retail sale of their art must obtain a business license from the state of Washington. However, any Washington state artist regardless of their income as an artist can still obtain a business license, and you don’t have to be earning money to do so.
To obtain a business license from the state of Washington you must fill out a four-page Master Business Application. Contact the Washington State Department of Licensing Master License Service to receive an application and information on starting a new business. A Unified Business Identifier number, or UBI number, is assigned after you complete your application. This number is used by state agencies involved in business regulation, taxation, and registration.
The nine-digit UBI number also allows you to purchase items (materials, supplies, etc.), that will be incorporated into an artwork for resale, without paying retail sales tax. The UBI number is your resale number. The UBI number also makes it possible for you to purchase products/materials from companies that only serve wholesale clients.
Note: The business license application may take approximately 10 business days to process. If you have city or state endorsements, it may take an additional 2-3 weeks to receive your business license due to approval time.
State of Washington Business Licensing Service
Business Licensing Service and local licensing | Washington Department of Revenue
www.bls.dor.wa.gov
