Use Tax If you purchase or otherwise acquire goods without paying sales tax, you generally owe an equivalent use tax.   For instance, even though you don't pay sales tax when shopping in Oregon, your purchases are subject to use tax when brought into Washington.   This is also true for items purchased by mail order or over the Internet. Excise Tax An excise tax applies to certain products such as gasoline, cigarettes and alcoholic beverages.   There is also a real estate excise tax imposed on the seller of property, property taxes for property owners, a vehicle licensing fee and excise tax, and a watercraft excise tax.   Excise Taxes for Non-Residents Qualified non-residents may make tax-free purchases in Washington by showing one piece of acceptable identification at the time of purchase. To qualify for the sales tax exemption, the purchaser must be a resident of a state or possession of the United States or of Canada which does not impose a sales or use tax of 3% or more, or which offers a reciprocal exemption to Washington residents. The exemption applies only to sales of articles of tangible personal property.   Retail services such as repair labor, laundry or dry cleaning, auto towing or parking, hotel and motel room charges, or restaurant meals are subject to tax.   The exemption is limited to property purchased for use outside of Washington.