INSTRUCTIONS: WASHINGTON CONSUMER USE TAX RETURN
All Washington residents and businesses which purchase goods from out of state that are for use, consumption or storage in the state must pay a use tax if they did not pay use tax. This article discusses the form intended for use by consumers. Businesses are encouraged to include this information on their excise tax returns, but may file this form if they need to report revenue before the date on which their next return is due. The form is found on the website of Washington's Department of Revenue.
Washington Consumer Use Tax Return Step 1: Under "Step 2," a table is provided to list all such purchases. In the first column, enter a general description of every item purchased.
Washington Consumer Use Tax Return Step 2: In the second column, provide the location code of your property. To determine this, consult the Geographic Information System (GIS) available on the website of the Washington Department of Revenue. This will also give you the tax rate for the county. A phone number is also provided if you need further assistance.
Washington Consumer Use Tax Return Step 3: In the third column, give the purchase price of all such items. Enter the total value of these purchases at the bottom of the column.
Washington Consumer Use Tax Return Step 4: In the fourth column, give the tax rate for the property location in question. This should be entered as a decimal.
Washington Consumer Use Tax Return Step 5: Multiply the third column by the fourth column to determine the tax due for each purchase.
Washington Consumer Use Tax Return Step 6: Add the total values in the fifth column and enter the subtotal at the bottom.
Washington Consumer Use Tax Return Step 7: In the box labeled "Less Credit Paid," enter the sum of all sales tax paid in another state.
Washington Consumer Use Tax Return Step 8: Subtract the total from this box from the subtotal of the tax due to determine your use tax due. Enter this in the last box on the table.
Washington Consumer Use Tax Return Step 9: Under "Step 3," enter your name, mailing address, and provide your signature and the date.
Washington Consumer Use Tax Return Step 10: Submit your return with a check to the address listed. The check should be payable to "Department of Revenue."
