Sales made directly to the United States government are exempt from retail sales and lodging taxes. However, sales made to employees or representatives of the federal government (including members of the military) are not exempt, even if they will receive reimbursement from the federal government.
To qualify for an exemption, the purchase must be made with one of the following payment types:
For quick reference click on one of the questions below, or you can scroll through the complete list of SIC and NAICS code questions and answers.
On October 24, 2024 the Washington Supreme Court issued a decision in the Antio, LLC v. Wash.
You may be able to take an exemption from the Hazardous Substance Tax if you have possession of agricultural crop protection products that are warehoused, but not used or sold, in Washington. (Engrossed Substitute Senate Bill (ESSB) 6057 Part XIX; Chapter 6, Laws of 2015).
The law provides an exemption from the hazardous substance tax for possession of any substance that is:
Starting July 1, 2016, a new law gives an exception to Washington’s nexus law by stating that attendance and/or participation by one or more representatives of a person at one “trade convention” per calendar year does not establish a physical presence in Washington and does not create nexus for retail sales. (Substitute House Bill 2938, Chapter 137, Laws of 2016).
If you sell goods on behalf of others through a consignment arrangement, you need to know what your tax collection obligations are and how to correctly report consignment sales to the Department of Revenue. A consignment arrangement occurs when the owner of the goods contracts with another party to sell items on their behalf.
There are new requirements for vessel moorage providers in Chapter 195, Laws of 2014, Second Substitute House Bill (SSHB) 2457.
Private and public moorage facilities including:
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