Instructions For Completing The Temporary Registration Certificate (Page 2 of 4) in pdf

retail sales. For example, if you sell fireworks, Christmas

For example, if you provide books or pamphlets for no

trees, crafts, food at fairs or concessions, repair computers,

additional charge at a seminar and did not pay sales or use

or paint automobiles, you are retailing.

tax when you bought the books, you would owe use tax on

the amount you paid for the books.

If you are a Retailing business, complete the following line on

your Temporary Registration Certificate:

This line represents the state portion of the total use tax

owed. The state tax rate is .065 and is uniform throughout the

1. Only use line 3.

state, while the local tax rates vary from .005 to .017. For local

2. Write your gross income in columns 1 and 3.

and regional taxes see Local City and/or County Sales and

Use Tax.

3. Multiply by .00471 and write the tax due, if any,

in column 5.

To report state use tax, complete the line 6 on your

Temporary Registration Certificate:

Line 4 - Other

If your business activity does not fit the wholesaling, service

1. Enter the gross amount (purchase price) in column 1.

and other, or retailing categories, please contact the

2. Multiply the gross amount by .065 and enter the

Department of Revenue office that issued your certificate or

tax due in column 5.

call our Telephone Information Center at (800) 647-7706.

Total State Sales & Use Tax, Lines 5-6

Total B&O Tax, Lines 1-4

1. Add tax due amounts in column 5, Tax Due.

1. Add all tax due amounts in column 5, Tax Due.

2. Write this amount in the Total State Sales & Use

2. Write this amount in the Total B&O Tax box.

Tax box.

3. If your total B&O tax due is less than $71 a month,

you are entitled to the Small Business B&O Tax

LOCAL CITY AND/OR COUNTY SALES AND

Credit. See page 3.

USE TAX

Enclosed with this Temporary Registration Certificate is a

STATE SALES AND USE TAX

Tax Return Information and Local Sales and Use Tax

Line 5 – Retail Sales Tax

Changes brochure or charts that have the proper rate(s) to

charge. You may also refer to the department’s Geographic

If you sell at retail, you must also collect the retail sales tax

Information System (GIS) address lookup feature on our

from your customer. Retail sales tax applies to the sale, rental,

Internet website at to search for a

repair, or installation (including labor) of tangible personal

location’s proper code and tax rate.

property purchased by consumers for their use (not for direct

resale or as an ingredient used to produce or process an article

Lines 7-11 – Local Sales Tax

for resale). Transient lodging and some amusement, personal

Businesses collect both the state and local sales tax. This line

services, and recreational activities are retail sales.

represents the local portion of the collected retail sales tax.

Construction (materials and labor) performed for consumers is

a retail activity. This line represents the state portion of the

To report local sales tax, complete lines 7-11 on your

total sales tax collected. The state tax rate is .065 and is

Temporary Registration Certificate:

uniform throughout the state, while the local tax rates vary

1. Write the location code(s) on lines 7-11 in the

from .005 to .017. For local and regional taxes see Local City

Location Code column.

and/or County Sales and Use Tax.

2. Write your taxable amount for each location code

To report state retail sales tax, complete line 5 on your

in the Taxable Amount column.

Temporary Registration Certificate:

3. Total the amounts in the Taxable Amount column

1. Write your gross income in columns 1 and 3.

and write this amount in the Total Local Sales Tax

This figure must be the same as reported on line

box, Taxable Amount column.

3, column 1.

4. Write the local tax rate(s) on lines 7-11 in the

2. Multiply by .065 and write the tax due in column 5.

Rate column.

Line 6 - Use Tax

5. Multiply the taxable amount(s) by the rate(s) and

write this total in the Tax Due column.

Use tax applies to all tangible personal property used in

6. Write the total in the Total Local Sales Tax box,

Washington upon which the state’s sales or use tax has not

Tax Due City or County column.

been paid. The tax is based on the value of the goods at the

time of first use in Washington. The purchase price usually

Lines 12-14 – Local Use Tax

determines the value of items. No deductions are allowed

This line represents the local portion of use tax. Note:

from use tax. However there is a credit for the amount of

sales/use tax may be due each time the property passes to a

sales and use tax paid by the user in another state.

new owner for use in Washington.

REV 32 0051inst-2 (1-01-02)

page 2

Instructions For Completing The Temporary Registration Certificate Page 2

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