Sales tax exemption for nonresidents

All nonresidents may be exempt from sales tax based on:

• The type of item sold (e.g. vehicles and trailers, watercraft, or farm machinery)
• Where the item was received by the customer (delivery and receipt outside Washington are interstate or foreign sales)
• Who the customer is (e.g. a foreign diplomat or the U.S. Government)

See our list of common nonresident exemptions for more complete information.

Qualified nonresidents may be able to request a refund of the state portion of sales tax paid on purchases they made in Washington. For more information review the State Tax Refund for Qualified Nonresidents page. 

Buyers

Starting Jan. 1, 2020, you may request a refund of the state portion of retail sales tax (6.5%) that you paid on eligible purchases between July 1, 2019 and Dec. 31, 2019. See our Qualified Nonresident refund page for more information.

Qualified Nonresident corporations may also request a refund in the same manner as individual nonresidents. Corporate Nonresident Permits are no longer available.

Sellers

Effective July 1, 2019, the retail sales tax exemption is no longer available at the point of sale for nonresidents of Washington State who purchase tangible personal property, digital goods, and digital codes. You must collect retail sales tax from all of your nonresident customers, unless the customer or sale qualifies for another exemption. See our list of common nonresident exemptions for more information and related documentation requirements.

An educational flyer is available for you to distribute to your customers to provide them more information regarding this change and how they can request a refund of the state sales tax you were required to collect.