Washington State sales tax for Alaska or Hawaii Residents

An exemption from Washington sales tax may be available for the purchase of goods for use in a state that is not contiguous to the L-48, such as Alaska and  Hawaii. For that exemption to apply, the seller must deliver the goods to the usual receiving terminal of the for-hire carrier (AML) selected to transport the goods. (See: RCW 82.08.0269: Exemptions). Washington Department of Revenue Form 27 0032 Buyer’s Retail Sales Tax Exemption Certificate is a form available to claim exemptions. See section 5j of the form.

If a purchaser fails to request an exemption before the purchase, it may be possible request a refund. Different rules apply depending on whether the purchaser is an individual or a business. The following links may be helpful:

1. Consumer/Individual refund link for items delivered directly to Hawaii and Alaska via AML:
   https://dor.wa.gov/file-pay-taxes/consumers-apply-sales-tax-refund/apply-sales-tax-refund
2. Corporate/Business refund link for residents of Hawaii and Alaska:
   https://dor.wa.gov/file-pay-taxes/apply-tax-refund/state-sales-tax-refund-corporate-nonresidents

Special rules may apply for vehicles and vessels. The following links may be helpful:

1. Sales of motor vehicles, campers, and trailers to nonresident consumers:
   https://app.leg.wa.gov/wac/default.aspx?cite=458-20-177
2. Sales of watercraft to nonresidents:
   https://apps.leg.wa.gov/WAC/default.aspx?cite=458-20-238

NOTE: ALASKA MARINE LINES DOES NOT PROVIDE TAX OR LEGAL ADVICE. YOU ARE SOLELY RESPONSIBLE FOR UNDERSTANDING APPLICABLE LAW AND PROPERLY FILING ANY DOCUMENTS OR REQUESTS FOR EXEMPTIONS OR REFUNDS.