Gift Certificates, Gift Cards, and Lay-a-Ways

• There is No Sales Tax at the time a Gift Certificate or Gift Card is purchased.
• Tax is determined by the items or services purchased at the time customer redeems the Gift Certificate or Gift Card.
• When an item is purchased on Lay-a-Way the seller does not record a sale until the purchaser takes delivery of the item.

References
WAC 458-20-103 - Time and place of sale
Special Notice - Gift Certificates and Gift Cards – Changes for Businesses / Holders