Most Popular Questions... What is a resale certificate, who can use it, and how do I get one? What business and occupation (B&O) tax rate do I pay? Is labor subject to retail sales tax? I bought some items over the Internet and was not charged sales tax. Do I owe sales tax on these items? I'm a building contractor. Do I need to pay sales tax on the equipment I rent to use on a job? I'm already charging my customer sales tax?

Latest Additions... What calendar dates are important for utility companies? If I buy an item from a company not based in Washington, do I pay sales tax based on where I live or where the company does business? What are the major B&O tax classifications? Are prepaid phone cards subject to sales tax? I'm a foreign resident that visited Washington recently. Can I get a refund for sales tax I paid on goods purchased in Washington and taken back to my foreign home?