# WAC 458-20-103: WAC 458-20-103. Gift certificates — Sale deemed to occur and retail sales tax collected at time of redemption

> Washington · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_20_103

## Section

- **Citation:** WAC 458-20-103
- **Heading:** WAC 458-20-103. Gift certificates — Sale deemed to occur and retail sales tax collected at time of redemption
- **Jurisdiction:** Washington
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Washington Administrative Code / Title 458 / Chapter 458-20 / Section 458-20-103

## Text

(1) Tax timing. A purchase of a product, as defined in RCW 82.32.023 , or services made through the redemption of a gift certificate or gift card is deemed to occur for retail sales tax purposes at the time the certificate or card is actually redeemed for the product or services. Retail sales tax must be collected at the time of redemption.
(2) Tax measure. The measure of the tax is the total selling price of the product or services at the time of the redemption, including the redemption value of the certificate, or any part thereof, which is applied toward the selling price. See RCW 82.08.010 for the definition of selling price.

## Nearby sections

- [WAC 458-20-100 WAC 458-20-100. Informal administrative reviews](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_20_100.md)
- [WAC 458-20-101 WAC 458-20-101. Tax registration and tax reporting](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_20_101.md)
- [WAC 458-20-102 WAC 458-20-102. Reseller permits](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_20_102.md)
- [WAC 458-20-102A WAC 458-20-102A. Resale certificates](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_20_102A.md)
- [WAC 458-20-103 WAC 458-20-103. Gift certificates — Sale deemed to occur and retail sales tax collected at time of redemption](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_20_103.md)
- [WAC 458-20-104 WAC 458-20-104. Small business tax relief based on income of business](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_20_104.md)
- [WAC 458-20-105 WAC 458-20-105. Employees distinguished from persons engaging in and operating a business](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_20_105.md)
- [WAC 458-20-106 WAC 458-20-106. Casual or isolated sales—Business reorganizations](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_20_106.md)
- [WAC 458-20-107 WAC 458-20-107. Requirement to separately state sales tax—Advertised prices including sales tax](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_20_107.md)
- [WAC 458-20-108 WAC 458-20-108. Selling price — Credit card service fees, foreign currency, discounts, patronage dividends](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_20_108.md)
- [WAC 458-20-109 WAC 458-20-109. Finance charges, carrying charges, interest, penalties](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_20_109.md)
- [WAC 458-20-110 WAC 458-20-110. Delivery charges](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_20_110.md)
- [WAC 458-20-111 WAC 458-20-111. Advances and reimbursements](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_20_111.md)
- [WAC 458-20-112 WAC 458-20-112. Value of products](https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_20_112.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_ADC_458_20_103. Check the current official text before relying on it. Not legal advice.