Sales tax is paid directly to the retailer where items are purchased.
Use tax is reported and paid to the Department of Revenue with a regular excise tax return. Alternatively, insurers that are not registered with the Department may pay use tax by selecting one of the methods below:
Log in to My DOR. On the My DOR Services page, click on File a Consumer Use Tax Return, then follow the directions.
If you don’t have an online account with the Department, you can set one up by going to dor.wa.gov. Click on Log in and then Sign up. Once registered and logged in, on the My DOR Services page, click on File a Consumer Use Tax Return, then follow the directions.
File a paper consumer use tax return. To print out a return, go to dor.wa.gov and type consumer use tax return into the search box. You may also request a return by calling the Department at 360-705-6705.