State sales tax refund for corporate nonresidents

Important! The Department of Revenue no longer issues Corporate Nonresident Permits. Qualifying nonresident corporations may apply online for a refund of state sales tax paid on eligible purchases.

A corporation may apply for a state sales tax refund if that corporation:

  • Is incorporated in a qualifying location.
  • Makes purchases of eligible items that are to be used outside the state of Washington.

Note: For corporations purchasing items to resell, use a reseller permit or other approved form at the time of purchase. Businesses requesting a refund for sales tax paid on items purchased for resell should follow steps on the Apply for a Tax Refund page.

Qualifying locations

The corporation must be incorporated in one of the following states, U.S. possession, or Canadian provinces or territory.

States

U.S. possessions

Canadian provinces/territories

Alaska

American Samoa

Alberta

Colorado

Northwest Territories

Delaware

Nunavut

Montana

Yukon

New Hampshire

Oregon


These qualifying locations have been identified as assessing less than 3% retail sales, use tax, value added tax, or gross receipts tax on retailing activities, or similar general applicable tax within their jurisdiction.

Eligibility requirements

  • Purchases made between July 1, 2019 and Dec. 31, 2019
  • Electronic copy of receipts with eligible purchases circled
  • Electronic copy of Articles of Incorporation or Certificate of Incorporation
  • Total refund amount must be $25 or more (total purchases before tax must be more than $384.62)
  • One refund application per corporation per calendar year
  • Copies of receipts with eligible purchases circled
  • Purchases are for eligible items that will only be used outside of Washington state
  • Purchases are for tangible property/goods, digital products, or digital codes. Common examples include electronics and office equipment

The following purchases are NOT eligible for a refund:

  • Marijuana and marijuana products
  • Motor vehicle repair services. (An exception for parts is documented in the Special Notice for Sales of Auto Parts to Nonresidents.)
  • Items or services that are consumed within Washington state:
    • Lodging
    • Meals
    • Laundry or dry-cleaning services
    • Car towing or parking
    • Recreational or personal services

Before you apply

You will need to:

  • Create electronic copies of your corporation’s Articles of Incorporation or Certificate of Incorporation proving that it is registered in a qualifying location.
  • Create electronic copies of receipts or invoices, with eligible charges circled.
  • 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.

Apply online

Create a SecureAccess Washington (SAW) account to access My DOR

  1. On dor.wa.gov, click the Log in.
  2. Click Sign up and follow the prompts.
  3. 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

  1. Log in to My DOR.
  2. On the My DOR Services page, in the General Public section, click the Apply for a consumer sales tax refund.
  3. On the Select Type of Refund, select Qualified Nonresident, and click Next.
  4. Review the refund requirements, and click Next.
  5. On the Consumer Information page, next to ‘Are you applying as an individual or a corporation?’ select Corporation.
  6. Complete the requested information including corporation name, contact phone number, email address, and mailing address. Revenue will send any refund correspondence, including a refund check to this address.
  7. On the Business Information page, select the qualifying location of the corporation and enter the physical address for the business.
  8. On the Receipt Information page, enter the following information for each receipt:
  • purchase date
  • location
  • seller’s name
  • receipt # (you can use the order number, confirmation number, transaction ID, or invoice number from your receipt or invoice)
  • purchase price
  1. Review the information on the Receipt Summary, and click Next.
  2. On the Attachments page, you must attach a copy of the Articles/Certificate of Incorporation and copies of your receipts with eligible charges circles. Click the Add Attachment link to choose the file to upload. After you upload the electronic copies of your required documents, click Next.
  3. On the Submit Your Application page, review and check each statement, enter your first and last name, and click Next.
  4. 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.