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A casual or isolated sale is made by a person who does not engage in selling the type of property involved in its regular course of business.
Sales that are routine or continuous are not casual or isolated sales. Routine or continuous sales are considered part of a person’s regular course of business, even if the property involved is not sold on a frequent basis.
Examples of causal or isolated sales:
- The sale of used office furniture by an attorney.
- The sale of a refrigerator by a bookkeeper.
- The sale of a bulldozer by a contractor.
Are casual or isolated sales taxable?
Casual or isolated sales are not subject to business and occupation (B&O) tax. However, sales tax applies to casual or isolated retail sales made by a person who is required to be registered with the Department of Revenue.
Reporting a casual or isolated sale
A person who is required to be registered with the Department of Revenue must report casual or isolated sales.
Casual or isolated sales to a consumer are retail sales and reported under both retailing B&O tax and retail sales tax. A “casual sales” deduction may be claimed under retailing B&O tax. The deduction is not available against retail sales tax.
Casual or isolated sales to customers who provide a reseller permit are wholesale sales and reported under wholesaling B&O tax. A “casual sales” deduction may be claimed under wholesaling B&O tax.
References
WAC 458-20-101 – Tax registration and tax reporting
WAC 458-20-106 – Casual or isolated sales
RCW 82.04.040 – “Sale”
