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 when first used in Washington. Generally, this is the purchase price. 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. Use tax is also due on any freight, delivery, or shipping charges paid to the seller.
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. Use tax, unlike sales tax, is due at the rate where you first use the article, not where the sale takes place.
To pay use tax
Online
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.