Interstate services and sales

Amounts derived from veterinary services performed outside Washington subject to the Service and Other Activities classification may be apportioned to other states if the business meets certain criteria. For more information, see our Apportionment guide.

Goods shipped or delivered outside the state are exempt from B&O tax and retail sales tax. Goods picked up in Washington by nonresident customers are always subject to B&O tax and generally subject to retail sales tax. For more information, see our Special Notice regarding Changes to the sales tax exemption for qualified nonresidents.