Retail sales tax/use tax
Retail sales tax must be collected on all retail sales and reported and remitted to the Department.
In addition to state retail sales tax, many local taxing jurisdictions impose local retail sales taxes. WAC 458-20-145 provides information about the sourcing of retail sales for local retail sales tax purposes.
All bail bond agencies are responsible for paying retail sales tax on goods used in their businesses, unless the goods are purchased for resale and a resale certificate or resellers permit is presented. The tax is paid directly to the retailer where items are purchased. Examples of goods used in the business of a bail bond agency on which retail sales tax would be due are furniture and office supplies.
Use tax is due when goods are acquired without paying Washington's retail sales tax. For example, use tax is due if you buy office supplies in Oregon for your business in Washington. You may report and pay use tax on the excise tax return or the consumer use tax return. The use tax rate is the same as the retail sales tax rate and is determined by your location. The list of local sales and use tax rates contains current sales/use tax rates and is sent to monthly and quarterly filers once a quarter. Annual filers receive the list with their annual return at the end of the year.