Washington DOR Announces Location Codes for Reporting Sales Tax Within Lummi Nation’s Boundary in Whatcom County

The Washington Department of Revenue (DOR) Nov. 1, 2021 announced that effective July 1, retail sales and use tax new location codes will be established within certain areas of the Lummi Nation’s boundary in Whatcom County. The new location codes are: 1) 3711 for Unincorporated Whatcom County; 2) 3739 for Unincorporated Whatcom County Public Transportation Benefit Area (PTBA); and 3) 3789 for Unincorporated Whatcom County PTBA motor vehicle excise tax. Non-tribal persons or businesses within the boundary must report the use tax to the new location codes on items purchased for their personal or business use if sales tax isn’t ...