Report of Non-Compliance with Washington State Tax Exemption

Name of Retailer(Required)

Address of Retailer

Street Address Address Line 2 City State / Province / Region ZIP / Postal Code Country

Date of Purchase(Required)

Description of Items Purchased(Required)

Name of Tribal Member (Optional)

Phone# for Follow-up (Optional)

Email for Follow-up (Optional)

Tribal fishing, hunting, and gathering sales tax exemption

In Washington state, the Snoqualmie Tribe and certain federally recognized tribes and their members have tribal fishing, hunting, and gathering rights. The Washington State Department of Revenue exempts sales tax on sales involving goods and services directly used in tribal fishing, hunting, and gathering activities, including:

Fishing (including shellfish)
Hunting (including trapping)
Gathering
Harvesting
Processing
Transporting
Selling
Management and enforcement
Other related activities

Sales tax on these categories is exempt throughout Washington state

Retail sales tax does not apply to the sale of goods and retail services directly used in tribal fishing, hunting, and gathering activities. This exemption applies regardless of where the item is delivered or the service is performed. Eligible tribes and our members can purchase sales tax-exempt goods and services for these activities anywhere in Washington state, whether the delivery takes place in Indian Country or not.

What qualifies for a tribal fishing, hunting, and gathering sales tax exemption?

Retail goods and services that are directly used in tribal fishing, hunting, and gathering activities are eligible for a retail sales tax exemption. A nonexclusive list of qualifying items is available at dor.wa.gov/tribalexemptlist.

How does the retailer log a tax-exempt transaction and verify tribal status?

Retailers are asked to complete a Tribal Fishing, Hunting and Gathering Exemption form, noting the sale is to a qualifying tribe, tribal member of a qualifying tribe, or qualifying intertribal organization and what qualifying item(s) was sold. The retailer may verify the purchaser’s information by either looking at a copy of their tribal identification card, tribal fishing card, or any documentation issued by the tribe on tribal stationery. As more and more retailers shift to cashierless checkouts, it is recommend that members purchasing goods using this exemption to go to the retailer’s customer service desk or similar.

What should I do if I made a purchase that was not exempt from sales tax correctly?

The Department of Revenue provides Form 32 2520 for tribes and tribal members/citizens to apply for a sales tax refund for purchases that should have been exempt because they were used directly for tribal fishing, hunting, and gathering. This form can be found here: https://dor.wa.gov/sites/default/files/2022-02/32-2520.pdf

How can I report stores who are not honoring this requirement from the Washington State Department of Revenue?

Use the e-form here to report locations/chains not honoring this tax-exempt status promised to Snoqualmie tribal members.

For more information from the Department of Revenue, visit https://dor.wa.gov/taxes-rates/retail-sales-tax/tribal-fishing-hunting-and-gathering