General Receivables

Sales Tax Based on Destination

To go directly to the updated tables click here  (Excel format).

Destination Sales Tax Explained

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 subcode (49999) 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 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 subcode 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.

Rate Table

The attached rate table can be used to locate the exact tax rate at the 357 different destinations in the state.  It will be necessary to utilize the table in order to identify the unique WSU project required for each of the 357 areas and to identify the subcode attached to that unique project number.  The subcode is what is to be used in charged sales when an invoice is created.  To see the table please click here  (Excel format).

Other Valuable Resources

The State has provided an excellent website to help determine the appropriate tax jurisdiction based upon addresses.  Please click on the following link for further information:

http://dor.wa.gov/Content/FindTaxesandRates/SalesAndUseTaxRates/LookUpATaxRate/

General Receivables , PO Box 641039, Washington State University, Pullman WA 99164-1039, 509-335-9651, Contact Us
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