If you are a consumer (not a business) and you believe you have paid sales tax in error, you should ask for a refund directly from the seller. This is because the seller:
- Has records to verify that sales tax was paid.
- Knows the customer and the circumstances involving the original sale.
- Is aware of any disputes concerning the original sale.
- Is likely aware of reasons why a refund is, or is not, appropriate (i.e. merchandise returns).
If you cannot receive a sales tax refund from the seller for one of the following reasons, you can apply for a sales tax refund directly from Revenue:
- The seller is no longer in business.
- The seller has moved and you cannot locate the seller.
- The seller is financially unable to make the refund.
- The seller refuses to refund the sales tax but agrees a refund is appropriate.
- Sales tax was paid on bottled water if the buyer has no other source of potable water or has a prescription for bottled water.
You will need to:
- Contact the seller and have them complete and return to you the Sellers Declaration for Buyer’s Refund of Retail Sales Tax form. If you are unable to get the seller to complete this form, you can still apply for a refund.
- Create electronic copies of receipts or invoices and any supporting documentation.
- If you have a representative that will apply for a refund on your behalf, you must complete a Confidential Tax Information Authorization (CTIA) form and upload it with the refund application. The CTIA form authorizes Revenue to communicate with the designated representative about your refund application.
Create a SecureAccess Washington (SAW) account to access My DOR
- On dor.wa.gov, click the Log in.
- Click Sign up and follow the prompts.
- You will receive an email with a link to activate your account. Click on the link in the email to complete the activation and sign into My DOR.
Apply for sales tax refund
- Log in to My DOR.
- On the My DOR Services page, in the General Public section, click the Apply for a consumer sales tax refund.
- On the Select Type of Refund page, select Consumer, and click Next.
- On the Consumer Refund page, select the type of tax you would like refunded and enter the reason for the refund, and click Next.
- Review the refund requirements and make sure you have electronic copies of the supporting documentation, and click Next.
- On the Consumer Information page, complete the requested information including name, contact phone number, email address, and mailing address. Revenue will send any refund correspondence, including a refund check to this address. Click the Verify button to validate your mailing address, and click Next.
On the Receipt Information page, enter the following information for each receipt:
- Purchase date
- Purchase location. You can type the beginning letters for the city in Washington to filter the list OR click the Purchase Location Code Lookup link to enter the address of the purchase location and lookup up the location code.
- Seller’s name
- Purchase price
- Refund amount. This amount cannot be greater than the sales tax amount on the receipt.
- Review the information on the Receipt Summary, and click Next.
- On the Attachments page, you must attach a copies of your receipts. Click the Add Attachment link to choose the file to upload. After you upload the electronic copies of your required documents, click Next.
- On the Submit Your Application page, review and check each statement (if applicable), enter your first and last name, and click Next.
- On the Confirmation page, click the Print Confirmation button to print a copy of the confirmation information. Click the Printable View button to print a copy of your refund application.