Sales/Use/Indirect:
Washington DOR Addresses Taxation of Goods Received by Canadians in Washington Near Border
Tax Topics: Canadian residents using Washington shipping address, Wash. Dept. of Rev. (10/24/23). The Washington Department of Revenue (Department) issued guidance clarifying that in instances involving sales to Canadian residents with delivery to businesses receiving packages in Washington, the seller (i.e., the business delivering the products to the package-receiving business in Washington) must collect and remit Washington retail sales tax from the Canadian buyer and also must pay retailing business and occupation (B&O) tax. In doing so, the Department explains that such sales do not qualify as export sales because the products are delivered to the Canadian resident in Washington – thus no export exemption is available under Washington’s retailing B&O tax or retail sales tax. Please contact us with any questions.
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