Washington DOR Explains Destination-Based Sourcing Rules and their Application

Determine the location of my sale, Wash. Dept. of Rev. (6/21). The Washington Department of Revenue (Department) explains its tiered rules for determining the location of a sale for state sales and use tax purposes, providing that sales tax collection generally is based on the location where the customer receives the merchandise or service. In doing so, the Department lists the following general destination-based sourcing rules in the order of their application:

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Source Deloitte

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