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I asked Dept. of Licensing in WA and got this answer:

If you pay 8.5 % sales tax in CA, then you owe the incremental difference in

WA use tax (additional 1 % for Seattle.)

CA insists on dealers collecting the CA sales tax for any car picked up in CA

regardless of where the buyer is from... some dealers will drive the car to NV or OR

border or ship the car and fill out a Form BOE 448... it is a hassle for all parties.

If out-of-CA buyer arranges shipping CA sales tax still must be collected...

Publication 34 "Motor Vehicle Dealers"

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Q: If you buy a car in California and live in Washington where do you pay sales tax?
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