Attention!

My DOR and other online services will be down for maintenance from 5 p.m. PST Friday, January 17, 2025, to 8 a.m. PST Tuesday, January 21, 2025.

Sales of merchandise

If you sell merchandise to Washington consumers, you owe retailing business and occupation (B&O) tax, and you must collect and report retail sales tax. Examples include:

  • new, used and custom jewelry

  • watches, watch bands

  • class rings

  • chains, charms

  • engagement rings, wedding bands

  • gift wrapping and other packaging