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Starting October 1: Some business services are now subject to retail sales tax, as required by state law, ESSB 5814. When you buy these services, vendors should add sales tax to your bill. If you sell these services, you should begin collecting retail sales tax. Learn more about Services newly subject to retail sales tax.
Nonresidents - Law and rules
Laws
RCW 82.08.0273 – Exemptions – Sales to nonresidents of tangible personal property, digital goods, and digital codes for use outside the state.
RCW 82.08.0264 – Exemptions – Sales of motor vehicles, trailers, or campers to nonresidents for use outside the state.
RCW 82.08.0266 – Exemptions – Sales of watercraft to nonresidents for use outside the state.
RCW 82.08.0268 – Exemptions – Sales of machinery and implements, and related parts and labor, for farming to nonresidents for use outside the state.
RCW 82.08.700 – Exemptions – Vessels sold to nonresidents.
Rules
WAC 458-20-177 – Sales of motor vehicles, campers, and trailers to nonresident consumers.
WAC 458-20-238 – Sales of watercraft to nonresidents.
WAC 458-20-239 – Sales to nonresidents of farm machinery or implements, and related services.
Excise Tax Advisory (ETA)
ETA 3054.2020 - Disclaimer added July 2019 – Sales to residents of states or possessions of the U.S, and territories or provinces of Canada, that do not impose a tax of at least three percent.
Special Notices
Sales of auto parts to nonresidents
Vehicle and parts sales to nonresidents
