Tax Implications of Sales Made to Canadian Residents Delivered in Washington

Sales made to Canadian residents but delivered in Washington are subject to tax
Some businesses in Washington receive packages on behalf of Canadian residents
Canadian residents can pick up the packages from the Washington business and avoid international shipping costs and waits at customs
Sellers must collect and remit retail sales tax from the Canadian buyer and pay retailing B&O tax
These sales do not qualify as export sales
Residents of Alberta, the Northwest Territories, Nunavut or Yukon may qualify for a refund of the state portion of retail sales tax

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.