I'm curious, are you a business owner that provides products and/or services in Washington State? If not, let me enlighten you. When I file my quarterly taxes for my business, I have filings for both Use and Sales tax collected. When I sell a product from my inventory or a service to a WA resident customer, I collect Sales Tax. When I transfer a firearm to a customer who purchased it out of state where the seller did not collect tax for their location, I collect Use Tax. When I file my taxes with the WA DOR I have to list both Sales and Use Tax separately.