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


Q:  What is use tax and who owes it?

A: 

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
Related questions & answers
Is freight subject to retail sales tax or use tax?
Are gifts subject to use tax?
How well did this answer your question?
 5 - Very well
 4
 3
 2
 1 - Not at all

Comments: