Use tax is a tax on the use of goods or certain services in Washington when sales tax has not been paid. Goods used in this state are subject to either sales or use tax, but not both. Thus, the use tax compensates when sales tax has not been paid.
Use tax is due if:
Use tax is determined on the value of the goods sourced to Washington. Generally, this is the purchase price, which includes any freight, delivery, or shipping charges paid to the seller. However, a depreciated value may be determined if the goods are used outside the state for a lengthy time before use in Washington by the same person.
The use tax rate is the same as your sales tax rate. To determine the correct rate for your area, check out our Local Sales Tax Rates or try our Tax Rate Lookup Tool. The local use tax rate, unlike the local sales tax rate, is calculated at the rate where you make first taxable use of the article as a consumer, which is not necessarily where the sale takes place.
To pay use tax
My DOR: Our secure online application guides you through simple filing steps and gives you several payment options.
By paper: Complete and mail a Consumer Use Tax Return. (pdf)
Note: Businesses are encouraged to report use tax for business-related purchases on their next excise tax return.