Sales tax exemption for nonresidents

Qualified nonresidents may request a refund from the Department of Revenue for a portion of the Washington sales tax they paid. The exemption applies only to the state portion (6.5%) of the sales tax for eligible items. No refund is available for the local portion of the retail sales tax paid.

Qualified residents

The exemption is available only to residents of qualifying states or possessions of the United States, or Canadian territories or provinces, that do not impose a retail sales tax, use tax, value added tax, gross receipts tax on retailing activities, or similar tax, of 3% or more.

Dual residents

Dual residents are not eligible for refunds if they are also residents of Washington.

Eligible purchases

The exemption is not available at the point of sale for most purchases. The qualified purchaser must submit a refund request to the Department to receive the exemption in the form of a reimbursement.

The exemption applies to purchases meeting all the following requirements:

• Purchases must be tangible personal property, digital goods, or digital codes.
• Purchases must be for use outside Washington.
• Purchasers must meet the qualified nonresident status.

Several exemptions from sales tax at the point of sale made by qualified nonresidents still apply, including the following:

• Sales of goods delivered to customers outside Washington. These sales should be deducted using the Interstate and Foreign Sales deduction.
• Sales of motor vehicles and trailers to nonresidents. These sales should be deducted using the Instate sales of motor vehicles, etc. to nonresidents deduction. Sales of watercraft and vessels to nonresidents. These sales should be deducted using the Instate sales of motor vehicles, etc. to nonresidents deduction.
• Sales of farm machinery implements to nonresidents. These sales should be deducted using the Instate sales of motor vehicles, etc. to nonresidents deduction.
• Sales to foreign diplomats.
• Sales to the United States government.

The conditions and requirements for exemption with respect to these sales remain unchanged.

Ineligible purchases

The following purchases are NOT eligible for a refund:

• Cannabis and cannabis products.
• Motor vehicle repair services.
  • Sales of auto parts included with a repair may be exempt from sales tax. Please see our Special Notice for Sales of Auto Parts to Nonresidents.
• Items or services that are consumed within Washington, including:
  • Lodging.
  • Meals or refreshments.
  • Laundry or dry-cleaning services.
  • Automobile towing or parking.
  • Amusement and recreational activities.
  • Personal services such as tanning, tattooing, and dating services.
  • Requesting a refund.

Refund requests must be for qualifying purchases made during the immediately preceding calendar year. Only one request is permitted per person per calendar year. All qualifying purchases must be included in one request.

The eligible refund amount must be at least $25. The department will deny any requests for less than $25.

The refund requests must be submitted electronically through My DOR and must include:

• A copy of a photo identification showing the purchaser’s qualifying residential address.
• Copies of itemized sales receipts with eligible items circled. The receipt must include:
  • Date of purchase.
  • Location of purchase.
  • Sales tax amount.

The Department may request additional documentation or information to verify the refund claim.

Any person found submitting fraudulent statements to the department will no longer be eligible to claim refunds for qualified nonresident purchases and must repay the refund in full along with interest. Fraudulent claims are subject to a civil penalty equal to the greater of $100 or the amount of the refund obtained.

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 Individuals and Families 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. Does the request include a refund for vehicle repairs? Click No or Yes. If Yes, complete the required Non-resident Vehicle Repair Certification form. 
6. On the Consumer Information page, next to ‘Are you applying as an individual or a corporation?’ select Individual. 
7. 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. 
8. 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. 
9. 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) 
10. Review the information on the Receipt Summary, and click Next. 
11. On the Attachments page, you must attach a copy of your photo ID and one file with copies of your receipts, and the required nonresident vehicle repair certification form if  the request includes vehicle repairs. All eligible charges must be circled. Click the Add Attachment link to choose the file to upload. After you upload the electronic copies of your required documents, click Next. 
12. On the Submit Your Application page, review and check each statement, enter your first and last name, and click Next. 
13. 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. 

Call 360-705-6705 for assistance with refund submissions.

Corporate nonresidents

Corporate nonresidents wishing to claim a refund for state sales tax paid on eligible Washington purchases must follow the instructions outlined above or, if eligible, use an alternative exemption certificate as permitted by statute.