Stay up to date with sales tax: Join our mailing list!

Effective June 1, 2002 all tangible personal property delivered into the state of Washington with the purpose of promoting products or services will be subject to state use tax based on the value of the property being delivered. Newspapers are excluded from this provision. (Chap. 367 (SB6835)) of 2002)


Any service performed outside of Washington will be subject to use tax due as soon as the property upon which the service was performed is put into use inside the state. The Revenue Code expands to read "the first act within Washington by which the taxpayer takes or assumes dominion control over the - tangible personal property upon which the service was performed and include installation, storage, withdrawal from storage, distribution, or any other act preparatory to subsequent actual use or consumption . . . within Washington." (Washington Revenue Code 82.12.010(3) (b))


The presence an employee in Washington for 95 days during a six-year period was sufficient to establish nexus in the State, subjecting the out-of-state software company to sales and use tax. (Dynamic Information Systems Corp., Washington Board of Tax Appeals Tribunal, No. 98-84, December 28, 2000, received April 2001)



Scroll to Top