Washington & Marysville Tax Overview for Dental Practices

If you run a dental clinic in Washington State—or specifically in Marysville—there are two key areas to understand:

1. State-level taxes: including the Business & Occupation (B&O) tax and sales tax.

2. Local city taxes: Marysville doesn’t impose a B&O tax, but does charge sales tax and specific business-related taxes.

State Taxes — B&O and Sales Tax

Washington does not have a corporate or personal income tax. Instead, businesses like dental practices pay:

• B&O Tax: A gross receipts tax based on your revenue, under these common classes:

  • Service & Other Activities: ~1.5%

  • Retailing: ~0.471%These rates apply before expenses, and multiple classes may apply if you both provide services and sell tangible items 

• Sales Tax: If you sell tangible products (e.g., retail dental supplies not administered as part of treatment), you must collect and remit sales tax, currently a combined state/local rate of about 7.7% to 10.3%, depending on your location.

Certain items like dental prostheses (crowns, inlays, night guards, dentures) are exempt from retail sales tax as medical prosthetic devices.

Marysville-Specific Taxes

• No city-level B&O tax: Marysville does not impose its own B&O tax.

• Sales Tax: The combined sales tax rate in Marysville is approximately 9.4%, which includes about 1.3% local component .

• Other city taxes (e.g., utility tax, admissions, gambling) do not typically impact dental practices.

Tax Responsibilities at a Glance

Tax Type	Applies to Dental Practices?	Key Notes
State B&O Tax	Yes	On all gross receipts; multiple classes may apply
Sales Tax	On retail product sales only	Exemptions apply for dental prostheses
City B&O Tax	No (Marysville)	Not required
City Sales Tax	Yes (Marysville rate ~9.4%)	Collected on taxable retail sales

A clinic that offers the opportunity to learn more about gum treatment benefits from understanding these tax rules—it helps manage costs and compliance strategically.

At Marysville periodontist, we appreciate how knowing state and local tax expectations supports better financial planning and transparency for dental care providers.

References

Washington Administrative Code. (n.d.). Dentists, audiologists, and other health care providers – B&O tax application (WAC 458-20-151). Retrieved September 2, 2025, from https://app.leg.wa.gov/wac/default.aspx?cite=458-20-151

Washington Department of Revenue. (2024, September 4). Full Guide to B&O Tax in Washington. Retrieved September 2, 2025, from https://www.yondatax.com/blog/full-guide-b-and-o-tax-washington

Washington State Legislature. (n.d.). Washington sales and use tax. Retrieved September 2, 2025, from https://marysvillewa.gov/805/Business-help

Washington State Department of Revenue. (n.d.). Economy and taxes in Washington state. Retrieved September 2, 2025, from https://en.wikipedia.org/wiki/Washington_%28state%29