Regular deliveries in seller’s vehicles can subject their sales to Washington taxes

A recent case before the Washington State Court of Appeals found that an out-of-state business regularly delivering fuel to Washington customers in its own trucks was subject to Washington’s wholesaling B&O tax. 

Similarly, if an out-of-state business regularly delivers goods in their own vehicles to consumers in Washington, those sales would be subject to retail sales tax and retailing B&O tax. 

  (Space Age Fuels, Inc. v State of Washington, 178 Wash.App. 756 (2013), review denied, 180 Wash.2d 1008 (2014))