home home Questions & answers home Question Question
Enter keyword(s):   
Browse By Category Advanced Search


Q:  Do I owe use tax on Internet purchases?

A: 

If you were not charged sales tax, you owe use tax on the items. The use tax is based on the value of the item when first possessed in Washington. As of June 1, 2002, the value subject to use tax includes any freight or shipping/handling charges paid to the seller.

                             

To pay use tax:

§          Consumers: Complete a Consumer Use Tax Return.

§          Businesses: Report the use tax on your excise tax return.

More information
Consumer Use Tax Return (pdf)
WAC 458-20-178
rcw 82.12
More information about use tax
Related questions & answers
What is use tax and who owes it?
Is freight subject to retail sales tax or use tax?
How well did this answer your question?
 5 - Very well
 4
 3
 2
 1 - Not at all

Comments: