State sales tax refund for qualified nonresidents

If you are a resident of one of the following states, U.S. possession, or Canadian provinces or territory, you may be able to apply for a Washington state sales tax refund. The state portion of the sales tax is 6.5%.

 

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.

Note: Dual residents - Residents of a qualifying location are not eligible for refunds if they are also residents of Washington.

Eligibility requirements

  • Proof of residency in qualified location.
  • One refund application per person per calendar year.
  • Purchases must be made between Jan. 1 and Dec. 31 of the prior year.
  • Total refund amount must be $25 or more (total purchases before tax must be more than $384.62).
  • 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 home appliances and electronics, household goods, and clothes.
  • Refund application submitted between Jan. 1 and Dec. 31 of the year after purchases were made.

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 including:
    • Lodging.
    • Meals.
    • Laundry or dry-cleaning services.
    • Car towing or parking.
    • Recreational or personal services.

Note: Tribal tax exemptions are NOT eligible for a refund.


Before you apply

You will need to:

  • Create electronic copies of your photo ID or driver’s license proving that you are a resident of 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 button.
  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 Individual.
  6. 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.
  7. On the Residency Information page, select the jurisdiction (location) that issued your photo ID and enter your photo ID number. Enter the address of your place of residence.
  8. On the Receipt Information page, enter the following information for each receipt:
    • purchase date
    • purchase location
    • seller’s name
    • receipt # (you can use the order number, confirmation number, transaction ID, or invoice number from your receipt or invoice)
    • list of items purchased
    • purchase price (before tax)
  9. Review the information on the Receipt Summary, and click Next.
  10. On the Attachments page, you must attach a copy of your photo ID and copies of your receipts with eligible charges circled. Click the Add Attachment link to choose the file to upload. After you upload the electronic copies of your required documents, click Next.
  11. On the Submit Your Application page, review and check each statement, enter your first and last name, and click Next.
  12. 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.