Washington state has updated a tax advisory on the sales and use tax exemption for certain nonresidents for purchases of tangible personal property, digital goods, and digital codes for use outside the state. As of June 12, 2014, the exemption was amended to clarify that sales of marijuana are not included in the exemption. Marijuana is any product with a THC concentration exceeding 0.03%. Also excluded are sales of products and services that are substantially consumed within the state such as lodging, meals, repair services, parking and towing services, personal services, and amusement or recreational services. The exemption is available to residents of other states, U.S. possessions, or Canadian territories or provinces that do not impose a retail sales tax, use tax, gross receipts tax on retailing activities, value added tax, or other similar tax of 3% or more. For more information on the exemption, visit Washington’s Nonresident Sales Tax Exemption Does Not Apply to British Columbia Residents. (Excise Tax Advisory No. 3054.2014, Washington Department of Revenue, November 4, 2014)