Sales by Indians
Sales by IndiansWith the exception of treaty fishery activity, Indians conducting business outside of Indian country are generally subject to the excise tax, including the business and occupation (B&O) tax, the public utility tax, and retail sales tax.
Indians or Indian tribes conducting business outside Indian country must register with the department as required by RCW 82.32.030. WAC 458-20-101 provides information for registering a business. In addition, the business must collect and remit retail sales tax, when applicable, and is subject to the business and occupation (B&O) tax.