Destination Sales Tax Explained
Go directly to the updated tables (Excel format).
The State of Washington rules regarding charging of sales tax changed effective July 1, 2008. The old method of charging sales tax was based upon the point of sale while the new rule states that the point of destination becomes the basis for the amount of sales tax charged.
The old method was uncomplicated as the majority of sold items were charged the same rate of sales tax and only one item type was necessary to input on sales invoices in most cases. The new method is more complicated as the sales tax rate at the point of destination must be determined. There are more than 357 different locations within the State of Washington and all have a unique WSU project number.
We have attached a rate table to help with determination of the amount. The table is in alphabetical order and shows the tax rate as well as the associated project number. The table also includes the appropriate item type that will be required to be entered on WSU invoices. The unique project number may also enter the picture in the case of a cash sale where the item is shipped by WSU to a different location.