Washington Sales Tax on Occasional Sales Washington: Sales Tax Handbook

Washington:

Are Occasional Sales subject to sales tax?

While Washington's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of occasional sales in Washington, including motor vehicles. To learn more, see a full list of taxable and tax-exempt items in Washington.


General Occasional Sales
EXEMPT
In the state of Washington, there is no use tax exemption. This includes exemption provisions for a retailer selling property, so long as the transaction is not in the regular course of business.

Motor Vehicles
TAXABLE
Sales of motor vehicles are subject to sales tax in Washington.



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Source: http://www.salestaxhandbook.com/washington/sales-tax-taxability/occasional-sales