Use tax is determined on the value of the goods when first used in Washington. Generally, this is the purchase price. However, a depreciated value may be determined if the goods are used outside the state for a lengthy time before use in Washington by the same person. As of June 1, 2002, use tax is also due on any freight, delivery, or shipping charges paid to the seller.
Your use tax rate is the same as your sales tax rate. To determine the correct rate for your area, check out our Local Sales Tax flyer or try our Tax Rate Lookup Tool. Use tax, unlike sales tax, is due at the rate where you first use the article, not where the sale takes place.
To pay use tax:
- Online: Try our free, secure online application. It guides you through simple filing steps and gives you several payment options.
- If you're registered for My Account, simply log on and click on the "use tax" link.
- If you're not registered, it's easy to join. Follow the steps that guide you in setting up your logon ID and password. Once in My Account list of services, click on the "use tax" link.
- By paper: Complete and mail a Consumer Use Tax Return (pdf).
Note: Businesses are encouraged to report use tax for business-related purchased on their next excise tax return.