Key Business License & Registration Requirements
1. Registering your business and obtaining a UBI
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Any person or entity doing business in Washington must register with the Washington State Department of Revenue (DOR) via the Business Licensing Service (BLS). You’ll receive a Unified Business Identifier (UBI) number once registered.
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If you form a business structure such as a corporation, LLC, partnership, etc., you may also need to file with the Washington Secretary of State before applying for your license.
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Use the Business Licensing Wizard via DOR to determine which endorsements/permits apply to you.
2. Obtaining the Washington State Business License
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After registration you apply for the business license through the BLS.
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The “New Business Required License Checklist” from the state outlines that you must get the state business license if:
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You’re doing business under a name other than your legal name, or
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You plan to hire employees within 90 days, or
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Your gross income will be $12,000 or more per year, or
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You sell a product or service subject to certain taxes/fees.
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3. Specific trucking‐industry licensing/endorsements
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If you are transporting vehicles that you do not own (for example, a vehicle transporter towing or hauling cars) you must obtain a Vehicle Transporter endorsement via the Washington State Department of Licensing (DOL) in coordination with BLS.
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For trucking businesses, you must ensure you meet workers’ compensation / industrial insurance requirements with the Washington State Department of Labor & Industries (L&I). For example, trucking businesses operating intrastate must either cover Washington workers through WA industrial insurance or self‐insure.
4. Taxation & reporting relevant to trucking
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Operating a trucking business in Washington means you’ll likely be subject to the following taxes/filings:
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Business & Occupation (B&O) tax, Retail Sales Tax (where applicable) and Use Tax.
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If you haul for hire (transporting property or persons) you may be subject to the Public Utility Tax.
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Special registrations or filings may be needed depending on your trucking operations (e.g., oversize/overweight permits via the Washington State Department of Transportation).
Steps to Getting Ready as a Trucking Business
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Decide on your business structure (sole proprietor, LLC, corporation, etc.).
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Register with the Secretary of State if required (LLC/corp/partnership).
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Register your business with DOR/BLS, receive your UBI.
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Apply for your state business license via BLS; consider city/county business licenses too (many local jurisdictions have their own licensing requirements).
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Determine trucking‐specific endorsements/permits: e.g., Vehicle Transporter endorsement if you haul vehicles not owned by you.
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Secure required insurance, workers’ compensation coverage, industrial insurance compliance (especially if you have drivers/employees).
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Register for relevant taxes: B&O tax, sales/use tax (if applicable), public utility tax if for‐hire property/person transport.
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Ensure commercial vehicle registrations, permits (oversize/overweight, intrastate vs interstate operations) are in place.
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Maintain required reporting (for example, driver hours reporting, workers’ compensation filings, vehicle acquisitions/sales if applicable).
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Stay aware of city/county licensing requirements in locations where you do business (especially for pickup/delivery operations across multiple municipalities).
Key Considerations & Pitfalls
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Interstate vs Intrastate operations: If you operate only within Washington (intrastate), you must meet WA’s industrial insurance and trucking‐specific rules. If you operate interstate, additional federal/state regulations will apply.
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Physical business address & local licenses: Many cities/counties require their own business license or endorsement if you operate within their jurisdiction. The state checklist advises you check local websites.
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Tax classification: Trucking is one of the industries with specific classifications for workers’ compensation and tax purposes (e.g., classification 1102 for trucking drivers) under WA rules.
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Complexity of endorsements: Some endorsements (like Vehicle Transporter, Tow Truck Operator, etc.) have additional bonds, plate requirements, or reporting obligations. For example for a Vehicle Transporter you have to submit a “Vehicle Transport/Disposal Addendum”.
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Compliance costs: While the state business license itself may not be hugely expensive, combined costs of endorsements, permits, insurance, taxes and local licenses can add up — plan accordingly.
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Staying current: Trucking is highly regulated. Failing to keep up with reporting, insurance, or required endorsements can lead to fines or revocation of authority.