Collection of Retail Sales and Use Taxes. In general, Contractors engaged in retail sales activities within the State of Washington are required to collect and remit sales tax to Department of Revenue (DOR). In general, out-of-state Contractors must collect and remit “use tax” to Department of Revenue if the activity carried on by the seller in the State of Washington is significantly associated with Contractor’s ability to establish or maintain a market for its products in Washington State. Examples of such activity include where the Contractor either directly or by an agent or other representative: Maintains an in-state office, distribution house, sales house, warehouse, service enterprise, or any other in-state place of business; Maintains an in-state inventory or stock of goods for sale; Regularly solicits orders from Purchasers located within the State of Washington via sales representatives entering the State of Washington; Sends other staff into the State of Washington (e.g. product safety engineers, etc.) to interact with Purchasers in an attempt to establish or maintain market(s); or Other factors identified in WAC 458-20.
Collection of Retail Sales and Use Taxes. In general, Contractors engaged in retail sales activities within the State of Washington are required to collect and remit sales tax to Department of Revenue (DOR). In general, out-of-state Contractors must collect and remit “use tax” to Department of Revenue if the activity carried on by the seller in the State of Washington is significantly associated with Contractor’s ability to establish or maintain a market for its products in Washington. Examples of such activity include where the Contractor either directly or by an agent or other representative: • Maintains an in-state office, distribution house, sales house, warehouse, service enterprise, or any other in-state place of business; • Maintains an in-state inventory or stock of goods for sale; • Regularly solicits orders from Purchasers located within the State of Washington via sales representatives entering the State of Washington; • Sends other staff into the State of Washington (e.g. product safety engineers, etc.) to interact with Purchasers in an attempt to establish or maintain market(s); or • Other factors identified in WAC 458-20.
Collection of Retail Sales and Use Taxes. In general, Contractors engaged in retail sales activities within the state of Washington are required to collect and remit sales tax to Department of Revenue (DOR). In general, out-of-state Contractors must collect and remit “use tax” to Department of Revenue if the activity carried on by the seller in the state of Washington is significantly associated with Contractor’s ability to establish or maintain a market for its products in Washington State. Examples of such activity include where the Contractor either directly or by an agent or other representative:
Collection of Retail Sales and Use Taxes. In general, Contractors engaged in retail sales activities within the Participating State are required to collect and remit sales tax to the Washington State Department of Revenue (DOR). In general, out-of-state Contractors must collect and remit “use tax” to the DOR if the activity carried on by the seller in the Participating State is significantly associated with Contractor’s ability to establish or maintain a market for its products in the Participating State. Examples of such activity include where the Contractor either directly, or by an agent or other representative: Maintains an in-state office, distribution house, sales house, warehouse, service enterprise, or any other in-state place of business; or Maintains an in-state inventory or stock of goods for sale; or Regularly solicits orders from Purchasers located within the Participating State via sales representatives entering the Participating State; or Sends other staff into the Participating State (e.g. product safety engineers, etc.) to interact with Purchasers in an attempt to establish or maintain market(s); or Other factors identified in WAC 458-20. Department of Revenue (DOR) Registration for Out-of-State Contractors Out-of-state Contractors meeting any of the above criteria must register and establish an account with the DOR. Refer to WAC 000-00-000 and call the DOR at (000) 000-0000 for additional information. When out-of-state Contractors are not required to collect and remit “use tax,” Purchasers located in the Participating State are responsible for paying this tax, if applicable, directly to the DOR.
