Washington addendum 2026

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The document is a City Addendum form required for applying for city business licenses in Washington State. It outlines the necessary steps and information needed to complete the application, including details about the business location, legal entity status, employee counts, and potential fee exemptions. The form must be filled out for each physical business location and includes specific sections for both resident and non-resident businesses.
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  1. Click ‘Get Form’ to open the Washington Addendum in the editor.
  2. Begin by filling out the 'Legal Entity/Owner Name' and 'Unified Business Identifier (UBI)' fields. Ensure that all information is accurate to avoid processing delays.
  3. In Section 1, answer the questions regarding your registration status with the Washington Secretary of State and any tax exemptions. Attach necessary documents if applicable.
  4. Proceed to Section 2 if your business is located within city limits. Enter the city name, license fee amount, and details about your employees and rental units.
  5. Complete Section 3 for any additional cities where you will conduct business. Provide required information such as gross income estimates and employee counts for each location.
  6. Review all sections for completeness before submitting. An incomplete form may lead to delays in processing.

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The 2025 Washington State Legislature passed Engrossed Substitute Senate Bill (ESSB) 5814, which added new business activities to the definition of retail sales. As a result, businesses will be required to begin collecting sales tax on the following services starting Oct. 1, 2025: Advertising services.
The controversial legislation would increase property taxes across Washington state by lifting the annual growth cap from 1% up to 3%, based on inflation and population changes.
Lease addendums can be used to include new rules, extend the lease term, update rent amounts, add additional occupants, or clarify existing terms. This document ensures that both parties agree to the modifications in writing, preventing future disputes.
Starting Oct. 1, 2025, Washington will impose an expanded definition of retail sale that will require many service businesses to start collecting sales tax on their Washington transactions. Consumers who do not pay the sales tax will be subject to use tax on the service value.
The July 2025 tax changes included in the One Big Beautiful Bill Act extended many provisions of the 2017 Tax Cuts and Jobs Act (TCJA). TCJA extensions include an increased standard deduction, lower tax brackets and a higher lifetime estate tax exemption amount.

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It all depends on the scope of the changes youre making. If youre adding new information or clarifying a minor point, an addendum is usually sufficient. But if youre making more substantial changes that affect the core terms of the agreement, an amendment might be necessary.
Effective July 1, 2025, the exclusion amount will increase to $3 million. This means that each Washingtonian will be able to pass on $3 million in assets to family members or other individuals free of estate tax. Any amount above $3 million in a Washington taxable estate will be subject to estate tax.

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