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Q:  What is use tax and who owes it?


Use tax is a tax on goods used or certain services provided in Washington when sales tax has not been paid.

For example, you would owe use tax if:

§          you purchased goods from an out-of-state business via the Internet or from a mail-order catalog and the out-of state business does not collect sales tax.

§          you purchase goods in a state with no sales tax or a state with a sales tax lower than Washington's.

More information
WAC 458-20-178
Consumer Use Tax Return (pdf)
More information about use tax
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Are gifts subject to use tax?
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