Purchases

Generally, you must pay retail sales or use tax on goods used to operate your business. Examples include, but are not limited to:

• Furniture and fixtures.
• Office equipment and supplies.
• Toys and playground equipment.
• Diapers and other items used to care for children.
• Items provided to students without a separate charge.

If you purchase such items and the seller does not collect sales tax, you must report Use tax.

References

RCW 82.04.050 “Sale at retail,” “retail sale”

RCW 82.12.020 Use tax imposed

WAC 458-20-178 Use tax and the use of tangible personal property