Generally, sales tax applies on sales of goods to nonresidents when the goods are delivered to the buyer in this state. There is no “blanket” sales tax exemption for nonresidents (tourists).
Additionally, nonresidents do not qualify for a refund from the Department of the sales tax paid to the seller. However, the law does provide two possible ways for nonresidents to purchase items in Washington without paying sales tax.
Sales to nonresidents who take delivery in Washington
Residents of certain states, US territories, and Canadian provinces that impose a state or provincial sales tax of less than 3% may purchase goods in Washington for use outside the state without paying sales tax. Qualifying nonresident buyers must present picture identification noting their out-of-state address to the seller.
Currently, residents of the following jurisdictions qualify for this exemption:
| Alaska |
Commonwealth of Northern Mariana Islands |
Nova Scotia |
| Colorado |
Guam |
Northwest Territories |
| Delaware |
Virgin Islands |
Nunavut |
| Montana |
Alberta |
Quebec |
| Oregon |
New Brunswick |
Yukon Territory |
| American Samoa |
Newfoundland and Labrador |
|
This exemption is only available at the time of purchase. Sellers are not required to make such tax exempt sales. If the seller chooses to collect the sales tax, buyers can not request a refund to the Department. For additional information on this exemption, see Excise Tax Advisory (ETA) 2014.08.193.
Purchases of meals, hotel rooms, laundry services, or other services or products the nonresident uses while in Washington do not qualify for the exemption.
Sales to nonresidents with delivery out of state
Nonresidents may purchase goods in Washington without paying sales tax if they do not take possession of the items in Washington and have the seller ship the items directly to their residence outside the state. This is considered an interstate/foreign sale and is exempt from sales tax as well as B&O tax.