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Sales tax exemption for nonresidents
Answer the following questions to help determine if you may qualify for a nonresident sales tax exemption.
- Did you purchase a vehicle, trailer, watercraft, farm machinery or vessel 30 feet or longer?
- Are you a resident of Alaska or Hawaii and the purchase made was delivered directly to your state?
If you answered Yes to either question above, please go to our Apply for a consumer sales tax refund page and follow the instructions.
- Are you a resident of a qualifying location? (see table below)
| States/U.S. Possessions | Canadian provinces/territories |
|---|---|
| States/U.S. Possessions Alaska | Canadian provinces/territories Alberta |
| States/U.S. Possessions American Samoa | Canadian provinces/territories Northwest Territories |
| States/U.S. Possessions Colorado | Canadian provinces/territories Nunavut |
| States/U.S. Possessions Delaware | Canadian provinces/territories Yukon |
| States/U.S. Possessions Montana | Canadian provinces/territories |
| States/U.S. Possessions New Hampshire | Canadian provinces/territories |
| States/U.S. Possessions Oregon | Canadian provinces/territories |
If you answered Yes, please go to our State sales tax refund for qualified nonresidents page for more information.
All nonresidents may be exempt from sales tax based on:
- The type of item sold (e.g. vehicles and trailers, watercraft, or farm machinery)
- Where the item was received by the customer (delivery and receipt outside Washington are interstate or foreign sales)
- Who the customer is (e.g. a foreign diplomat or the U.S. Government)
See our list of common nonresident exemptions for more complete information.
Qualified nonresidents may be able to request a refund of the state portion of sales tax paid on purchases they made in Washington. For more information review the State Tax Refund for Qualified Nonresidents page.
Qualified Nonresident Buyers
Starting Jan. 1, 2020, you may request a refund of the state portion of retail sales tax (6.5%) that you paid on eligible purchases in the prior year. See our Qualified Nonresident refund page for more information.
Qualified Nonresident corporations may also request a refund in the same manner as individual nonresidents. Corporate Nonresident Permits are no longer available.
Note: You may only make one refund request per year, for qualifying purchases made in the previous year.
Sellers to Qualified Nonresident Buyers
Effective July 1, 2019, the retail sales tax exemption is no longer available at the point of sale for nonresidents of Washington State who purchase tangible personal property, digital goods, and digital codes. You must collect retail sales tax from all of your nonresident customers, unless the customer or sale qualifies for another exemption. See our list of common nonresident exemptions for more information and related documentation requirements.
