All consumers, whether a business, independent contractor, or individual, are required by law to pay retail sales tax or use tax on taxable goods to be used in Washington. Use tax is due on items purchased for use in Washington, if retail sales tax was not paid. For example, tack purchased out of state, or through catalogs or magazines, is subject to use tax, if retail sales tax is not included in the bill. Geldings and spayed horses purchased out of state for use in this state are also subject to use tax. The use tax rate is the same as the retail sales tax rate. To calculate use tax, multiply the retail sales tax rate in effect where the goods are primarily used or located, by the purchase price. The use tax may be paid on the tax return or directly to the Department on a Consumer Use Tax Return (pdf).