Washington DOR Issues Guidance on Determining Use Tax

The Washington Department of Revenue Nov. 1 issued guidance on determining whether any use tax is due on items used in Washington where sales tax has not been paid. The sales and use tax guidance includes information on: 1) what use tax is; 2) when the tax is due; and 3) how to report and pay the tax. Consumers supporting the qualifying fundraising activities of nonprofit organizations or libraries by purchasing items or winning items through a contest of chance aren’t required to pay use tax on those items, subject to certain limitations. The guidance also includes a link for ...