State Tax Day - Current, S.24, Washington—Sales and Use Tax: Guidance Provided on Application of Use Tax, (Mar 25, 2026)
Washington use tax is generally due in the following circumstances where sales tax is not collected: items used in the taxpayer's business, out-of-state purchases, subscription, online, or mail order purchases, purchases from a business that is not required to be registered in Washington, and on personal property acquired with real property.
Use Tax, Washington Department of Revenue, March 23, 2026