Did you you know that when purchasing tractors outside of the state of Washington, you are still be
liable for taxes within Washington?
When is use tax due?
Use tax is due if:
Goods are purchased in another state that does not have a sales tax or a state with a sales tax
lower than Washington’s. For example, items you purchase in Oregon that are used in Washington are
subject to use tax.
Goods are purchased from someone who is not authorized to collect sales tax. For example, purchases
of furniture from an individual through a newspaper classified ad or a purchase of artwork from an
individual collector.
Goods are purchased out of state by subscription, through the Internet, or from a mail order catalog
company. Many of these companies collect Washington’s sales tax, but if the company from which you
order does not, you owe the use tax.
Personal property is acquired with the purchase of real property.
