Important!

Disaster Relief: Revenue will work with businesses that cannot file or pay their taxes on time due to recent wildfire damage or other natural disasters. Learn more about disaster relief.

Ayuda por desastres: El Departamento de Ingresos trabajará con las empresas que no puedan presentar o pagar sus impuestos a tiempo debido a los daños causados por incendios forestales u otros desastres naturales. Conozca más sobre la ayuda en caso de desastre.

Nonresidents - Law and rules

Laws

RCW 82.08.0273 – Exemptions – Sales to nonresidents of tangible personal property, digital goods, and digital codes for use outside the state.

RCW 82.08.0264 – Exemptions – Sales of motor vehicles, trailers, or campers to nonresidents for use outside the state.

RCW 82.08.0266 – Exemptions – Sales of watercraft to nonresidents for use outside the state.

RCW 82.08.0268 – Exemptions – Sales of machinery and implements, and related parts and labor, for farming to nonresidents for use outside the state.

RCW 82.08.700 – Exemptions – Vessels sold to nonresidents.

Rules

WAC 458-20-177 – Sales of motor vehicles, campers, and trailers to nonresident consumers.

WAC 458-20-238 – Sales of watercraft to nonresidents.

WAC 458-20-239 – Sales to nonresidents of farm machinery or implements, and related services.

Excise Tax Advisory (ETA)

ETA 3054.2020 - Disclaimer added July 2019 – Sales to residents of states or possessions of the U.S, and territories or provinces of Canada, that do not impose a tax of at least three percent.

Special Notices

Sales of auto parts to nonresidents

Vehicle and parts sales to nonresidents