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Q:  I'm selling various supplies to a governmental entity (local, county, state or federal). Do I charge my client sales tax?

A:  Generally, sales to the state, county or local government agencies, school districts or fire districts are subject to retail sales tax.  However, the federal government, its agencies, and instrumentalities are exempt from state taxation.
More information
WAC 458-20-189
Special Notice - Tax Exempt SAles to the US Government (pdf)
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