Washington has reminded taxpayers that British Columbia residents do not qualify for the state’s nonresident sales tax exemption. The exemption is only available to residents of a state or province with a sales tax rate of less than 3%. The exemption does not apply to jurisdictions that impose the Harmonized Sales Tax (HST) currently in effect in British Columbia or the 7% provincial sales tax that replaces it on April 1, 2013. Residents of states such as Alaska, Montana, Oregon, and certain provinces, such as Alberta, do qualify for the exemption because they do not impose a sales tax. (News Release, Washington Department of Revenue, January 24, 2013)