Common use of Collection of Retail Sales and Use Taxes Clause in Contracts

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 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 458-2020 .

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 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 Products in Washington StateWashington. 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 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: 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 458-2020 .