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 (Lynden/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 an Alaska resident fails to request an exemption before the purchase, it may be possible to request a refund. The following link may be helpful:
- Consumer/Individual and Corporate/Business refund link for residents of Alaska:
https://dor.wa.gov/sales-tax-exemption-nonresidents
Special rules may apply for vehicles and vessels. The following links may be helpful:
- Sales of motor vehicles, campers, and trailers to nonresident consumers:
https://app.leg.wa.gov/wac/default.aspx?cite=458-20-177 - Sales of watercraft to nonresidents:
https://apps.leg.wa.gov/WAC/default.aspx?cite=458-20-238
NOTE: LYNDEN/ALASKA MARINE LINES DO 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.