My DOR and other online services will be down for maintenance from 5 p.m. PST Friday, January 17, 2025, to 8 a.m. PST Tuesday, January 21, 2025.
My DOR and other online services will be down for maintenance from 5 p.m. PST Friday, January 17, 2025, to 8 a.m. PST Tuesday, January 21, 2025.
Persons are considered residents of this state for sales and use tax purposes if they take actions which indicate that they intend to live in this state on more than a temporary or transient basis. A person may be considered a resident of this state even though the person is a resident of another state.
The Department of Revenue presumes that a person is a resident of this state if he or she does any of the following:
Persons may rebut the presumption of residency if they provide other facts which show that they do not intend to reside in this state on either a temporary or permanent basis. A Washington resident who intends to move at a future date, however, will be considered a Washington resident.