Most Popular Questions... What business and occupation (B&O) tax rate do I pay? What is a resale certificate, who can use it, and how do I get one? Is labor subject to retail sales tax? I bought some items over the Internet and was not charged sales tax. Do I owe sales tax on these items? I'm a building contractor. Do I need to pay sales tax on the equipment I rent to use on a job? I'm already charging my customer sales tax?

Latest Additions... How do I determine the correct location of my sale? As a catering company, I often serve customers out of my local area. Do I charge sales tax based on my location or my customer's location? What retail sales tax rate do I collect or pay? If I buy an item over the Internet or by catalog, from a company not based in Washington, do I pay sales tax based on where I live or based on where the company does business? If I file electronically, how will I pay my taxes?