Thanks for your response ! I do currently collect sales tax for all customers who reside in Washington . For other states , the customers will have the obligation of paying use tax . However , what i ' m concerned about is whether I will be paying use tax for the items I buy which I intend for resale from another state . I understand that if I use some of those items and not resell them , then I ' d owe my state use tax . However , I plan to resell them entirely and the distributor from another state never asked for my either my tax info or reseller ' s permit . In short , I am the business consumer that you mentioned , but my intention is not to use but rather resell . The state does have a cut on ALL the items I resell although its small compared to the Use Tax , I guess this would be sufficient enough to them in lieu of use tax .