The Department intends to issue new Excise Tax Advisory (ETA) 3186.2013 titled Use Tax Liability for Lessees on Leased Tangible Personal Property on or after December 18, 2013. This ETA explains a lessee’s use tax payment responsibility when a lessee brings leased tangible personal property into Washington from outside the state. The ETA clarifies that lessees are responsible for paying Washington’s use tax unless a specific exemption applies; the measure upon which use tax is due; and the eligibility for credits for taxes paid under RCW 82.12.035.
View draft ETA 3186.2013.
If you have questions or comments, please send them to Wan Chen at WanC@dor.wa.gov.