Common sales tax exemptions: (continued)
Sales delivered out-of-state (IDs 0104 & 0204): Sales of wine and other tangible goods to consumers that are delivered outside of Washington are exempt from Washington taxation. For sales delivered directly to the buyer outside the state, include the amounts from such sales in your gross income reported on your excise tax return for retailing B&O tax and retail sales tax, then take “Interstate & Foreign Sales” deductions (0104 & 0204) for retail sales tax and retailing B&O tax in the amount of the sales.
You must keep documentation to prove the product was delivered out-of-state. See WAC 458-20-193 for documentation requirements.
- As of July 1, 2019, sales of tangible personal property, such as wine or bottle stoppers, sold to qualified nonresidents are no longer exempt at the point of sale when the nonresident takes possession of the goods in Washington. Instead, qualified nonresidents may request a refund of state sales tax paid directly from the Department of Revenue. See Changes to the sales tax exemption for qualified nonresidents, for more information.