Online purchasing

[Stomper]

I'll bet that in typical government fashion it cost the state of Washungton more in operating expenses to do that "sting operation" than the tax revenue they lost or recovered.

Another thing WA gets persickity about is WA residents who drive an Oregon employer's company rig home regularly (HVAC, plumbers, electricians, etc.) without a "reciprocity" sticker on it.

 

[rupey7]

I went with a friend who bought a rifle and had it shipped to NW Armory where it was transferred to him and tax was not charged. He is a WA resident. Answer, yes you can do this and circumvent the WA sales tax since the purchase was completed in OR.

 

[mjbskwim]

I'm not sure what you mean by a use tax but we do have a sales tax and I know none of the dealers in the area care. It's common practice for Washingtonians in this area to buy everything from groceries to guns in Oregon. Like I said, I've bought lots of guns in Oregon with a WA DL just never ordered online.

Yeah and as good citizens of WA they all go home and pay taxes on the goods right?

 

[Jcreek201]

Yeah and as good citizens of WA they all go home and pay taxes on the goods right?

Uh ya, of course they do..

 

[ZigZagZeke]

One of the mattress stores in Oregon got closed down because they weren't charging tax to Washington buyers or something similar.

I believe that was the mattress dealer not paying state income tax in WA. WA argued that if they delivered mattresses to WA customers' homes, then they were doing business in WA and had to pay income tax in WA.

 

[Stomper]

Pssstt.... It was (it's not too late to sleep like a baby) Mattress World, and not income tax, it was sales tax.

 

[DieselScout]

I believe that was the mattress dealer not paying state income tax in WA. WA argued that if they delivered mattresses to WA customers' homes, then they were doing business in WA and had to pay income tax in WA.

Yeah you are correct, I should have researched that a bit better.

 

[ZigZagZeke]

Pssstt.... It was (it's not too late to sleep like a baby) Mattress World, and not income tax, it was sales tax.

Yep, might have been sales tax. Going from memory is always risky.

 

[waltermitty]

so if the prevailing cynicism is that no one in their right mind would voluntarily pay the use tax in WA, it seems disingenuous that we would also opine that only criminals would be the ones violating firearm laws, wouldn't it?

separately, WA state does have a little partnership with OR on some purchases like cars, boats etc so it's not entirely a wink-wink-nudge-nudge freebie for WA residents

 

[Stomper]

Seems fair since I've shown my ODL and had the WA sales tax waived, even up in Silverdale and such.

 

[waltermitty]

I went with a friend who bought a rifle and had it shipped to NW Armory where it was transferred to him and tax was not charged. He is a WA resident. Answer, yes you can do this and circumvent the WA sales tax since the purchase was completed in OR.

headscratcher: it wasn't that long ago that WA Revenue had ruled this, causing much frustration:

<broken link removed>

 

[8ball]

It also seems to remove the burden of collecting the use tax from the FFL (use tax RCW 82.12, the applicable section amended is RCW 82.12.040).

Are you sure about this? I thought it had been previously discussed here and it was agreed that FFLs would still have to collect use tax?

If not, great!

I've known about the Oregon use tax savings on long guns for a while, but it's never been worth the trip for me unless I was buying a lot of guns.

 

[bnsaibum]

Are you sure about this? I thought it had been previously discussed here and it was agreed that FFLs would still have to collect use tax?

If not, great!

I've known about the Oregon use tax savings on long guns for a while, but it's never been worth the trip for me unless I was buying a lot of guns.

I'm not a tax specialist so don't take my word for it, but it definitely appears to remove the requirement that the dealer collect and then pay the tax to the State. Title 82 of the RCW is titled Excise Tax and deals with the same. Chapter 12 of Title 82 (82.12) is titled Use Tax. Section 040 of Chapter 12 of Title 82 (82.12.040) is titled "Retailers to collect tax -- Penalty -- Contingent expiration of subsection".

Section 11 amends RCW 82.12.040 with a new added portion and reads;

Sec. 11. RCW 82.12.040 and 2011 1st sp.s. c 20 s 103 are each amended to read as follows:...
(9) Notwithstanding subsections (1) through (4) of this section, any licensed dealer facilitating a firearm sale or transfer between two unlicensed persons by conducting background checks under chapter 9.41 RCW is not obligated to collect the tax imposed by this chapter.

As far as I can tell from the rest of RCW 82.12 the tax must still be paid, but the purchaser now has to pay it on their own behalf since the obligation to collect and pay the tax by the dealer is now gone.

 

[waltermitty]

can you provide the link to this citation? i've searched the current RCW and am not seeing the citation (section 11) you've referenced. thanks.

disregard. found something <broken link removed> .

 

[Jcreek201]

can you provide the link to this citation? i've searched the current RCW and am not seeing the citation (section 11) you've referenced. thanks.

disregard. found something <broken link removed> .

The quoted reference is Sec. 11 of I-594 that amends 82.12.040.

You can read the full text of the bill here: http://sos.wa.gov/_assets/elections/initiatives/FinalText_483.pdf

 

[8ball]

I'm not a tax specialist so don't take my word for it, but it definitely appears to remove the requirement that the dealer collect and then pay the tax to the State. Title 82 of the RCW is titled Excise Tax and deals with the same. Chapter 12 of Title 82 (82.12) is titled Use Tax. Section 040 of Chapter 12 of Title 82 (82.12.040) is titled "Retailers to collect tax -- Penalty -- Contingent expiration of subsection".

Section 11 amends RCW 82.12.040 with a new added portion and reads;


As far as I can tell from the rest of RCW 82.12 the tax must still be paid, but the purchaser now has to pay it on their own behalf since the obligation to collect and pay the tax by the dealer is now gone.

Interesting - but it only applies to non dealers. So no use tax on face to face sales in WA (as it should be), but the FFL still collects use tax if you are ordering online from an FFL or an interstate transfer where the sending party is an FFL?

 

[bnsaibum]

Interesting - but it only applies to non dealers. So no use tax on face to face sales in WA (as it should be), but the FFL still collects use tax if you are ordering online from an FFL or an interstate transfer where the sending party is an FFL?

You'll have to consult a tax specialist and/or an attorney for the best answers. From my reading the use tax must still be paid even for private party/face to face sales, the only difference is that the dealer is no longer obligated to collect the tax and turn it over to the state. The sales tax is eliminated for private party sales, not the use tax. The sales tax is eliminated if a background check is performed through an FFL. The FFL will not collect the use tax, which must still be paid by the buyer, and will not collect sales tax which is exempted for a private party sale when performed through an FFL.