Consumers - Apply for a sales tax refund

If you are a consumer and you believe you have overpaid sales tax, you can request a refund directly from the Department of Revenue.

You can apply for a sales tax refund on eligible purchases for the following reasons:

• You are a nonresident. Learn more about applying for a sales tax refund on our Sales tax exemption for nonresidents page.
• You are a Washington resident (not a business) and you paid sales tax in error AND you were unable to get a refund directly from the seller. Learn more at our Consumer sales tax refunds page.
• You are a tribal member/citizen and a retailer did not provide you a sales tax exemption to which you are entitled. Learn more about tribal member/citizen sales tax refunds on our Information for tribal members/citizens page.

More information

• Information for tribal members/citizens
• Adaptive housing for disabled veterans
• Special Notice
• Fiscal year cap information
• Reviews and Appeals

Forms (pdf)

• Application for Refund of Use Tax
• Application for Refund or Credit
• Buyer’s Declaration for Refund of Retail Sales Tax
• Sellers Declaration for Buyer’s Refund of Retail Sales Tax

References

• WAC 458-20-229
• RCW 82.32.060

More information

• Information for tribal members/citizens
• Adaptive housing for disabled veterans
• Special Notice
• Fiscal year cap information
• Reviews and appeals

Forms (pdf)

• Application for Refund of Use Tax
• Application for Refund or Credit
• Buyer’s Declaration for Refund of Retail Sales Tax
• Sellers Declaration for Buyer’s Refund of Retail Sales Tax

References

• WAC 458-20-229
• RCW 82.32.060