A complete list of publications is listed below. To quickly find your publication, click on the first letter of the title below:
Active Nonreporting Brochure |
Active Nonreporting guidelines and criteria. |
Aerospace Industry |
List of aerospace tax incentives. |
| Agriculture: Farmers and Use Tax |
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Agriculture Guide |
Help farmers understand their tax liability. |
Aircraft Taxes |
Explanation of the annual taxes imposed on using an aircraft in Washington. |
| Amend Your Tax Return, How to |
Explains the steps to amend your tax return. |
Audit Process Brochure |
Covers audit process including documents to be examined and what happens after audit. |
Auto Dealer Guide to Excise Taxes |
B&O Sales/use tax application for auto dealers. |
Beauticians Guide |
Industry specific information for beauticians. |
Benchmarking Administrative Tax Appeals |
This report compares the appeal process with other states. |
Brokered Natural Gas Tax |
Explanation of the tax and rates. |
Business and Occupation (B & O) Tax |
Business and occupation tax fact sheet. |
Business Outreach Workbook
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Workbook to help new and existing businesses better understand Washington 's tax structure. |
Business Tax Guide |
Information on filing excise taxes. |
Business Tax Overview |
Overview of Washington State business taxes. |
Child Care Operators |
Industry specific information for child care operators. |
Cigarette Tax |
General cigarette tax information. |
Commercial Fishing Tax Guide |
Describes the application of taxes to persons engaged in commercial fishing operations. |
Commercial Vessel Tax |
Explanation of personnel property tax on commercial vessels. |
Common Business Activities Table |
Common classifications reported on the excise tax return. |
Computer Assisted Audit Program (CAAP) |
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Construction Tax Guide |
Tax information for the construction industry. |
Convention and Trade Center |
Explanation of the tax and rates. |
| Data Upload to E-file |
Load tax return data into the E-file application without data entry work. |
Destination-based Sales Tax at a Glance







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Do you need to register your business? Below Minimum Brochure |
Criteria on whether or not taxpayers must register with the Department of Revenue. |
EFT Booklet - Your Guide to the Electronic Funds Transfer Program |
Explanation of Electronic Funds Transfer program. |
| E-file brochure (Get Connected) |
Learn about the Department's online tax filing program. |
Electronic Funds Transfer |
Explains the payment of taxes by electronic funds transfer (EFT). |
| EFT Due Dates for Combined Excise Tax Return Payments |
Due dates for Electronic Funds Transfers |
Enhanced 911 Tax |
Explanation of the tax and rates. |
Enhanced Food Fish |
Explanation of the tax and rates. |
Estate Tax |
Explanation of the tax and rates. |
Excise Tax Law Book Supplement |
Supplement to Excise Tax Law book. |
Excise Tax Laws |
Title 82, Revised Code of Washington (RCW) and miscellaneous ancillary tax laws. |
Excise Tax Rule Book |
Washington Administrative Code (WAC) chapter 458-20 (Excise tax rules) and WAC 458-276 (public records). |
No publications are listed under "F" or "G." |
Hazardous Substance Tax |
Explanation of the tax and rates. |
High Technology Business and Occupation Tax Credit |
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High Technology Sales/Use Tax Deferral |
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| Horse Industry |
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Hospital Tax Guide |
Common reporting problems and solutions to avoid them. |
How to Amend Your Tax Return |
Explains the steps to amend your tax return. |
Indian Tax Guide |
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| Intermediate Care Facilities (IMR) Tax |
Explanation of the tax and rates. |
Internet-based Businesses |
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No publications are listed under "J" or "K." |
Leasehold Excise Tax |
Basic overview of the Leasehold Excise Tax in a question and answer form. |
Litter Tax |
Explanation of the tax and rates. |
Local Sales and Use Tax Rates and Changes |
Provides the local codes and tax rates for all state locations and reporting guidelines. |
Local Sales Tax Change Notices |
Notices of tax rate changes. |
Lodging Tax Guide |
Better understand the taxes that apply to lodging and the proper tax classifications. |
Managed Audit Program |
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| Manufacturing Industry Tax Guide |
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Manufacturers' Sales/Use Tax Exemption |
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| Mortgage Brokers |
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Motor Vehicle Sales/Use Tax |
Explanation of the tax and rates. |
Nonprofit Organizations |
Describes tax requirements and exemptions for nonprofit organizations. |
Oil Spill Tax |
Explanation of the tax and rates. |
Out-of-state Businesses, Guide for |
Tax information for out-of-state businesses. |
Outline of Major Washington Taxes and Rates |
Outline of Washington State taxes and rates. (2004 biennium) |
| Personal Home Rentals |
Information for persons who rent out personal homes, including condominiums and time share units. |
| Petroleum Products Tax |
Explanation of the tax and rates. |
Pilates and Other Physical Fitness Services |
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Property Tax:
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Public & Confidential Information Guidelines (pdf) |
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| Public Records and Confidentiality Laws Q&A (pdf) |
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Public Utility Tax |
Explanation of the tax and rates. |
No publications are listed under "Q." |
Real Estate Excise Tax |
Tax on the sale of real estate. |
Refuse (solid waste) Tax |
Explanation of the tax and rates. |
Regional Transit Authority Tax |
Explanation of the tax and rates. |
Rental Car Tax |
Explanation of the tax and rates. |
Requirements to Become a Cigarette Wholesaler |
Explains steps to become cigarette wholesaler. |
Resale Certificate |
Describes when and how to use a resale certificate as an exemption from the retail sales tax. |
Restaurant Tax Guide |
Assists persons engaged in restaurant and other related businesses to better understand the taxes that apply to their business. |
Retail Sales Tax |
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| Retailers of Prepared Food |
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| Rural County (Distressed Area) Business and Occupation Tax Credit for New Employees |
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| Rural County (Distressed Area) Sales/Use Tax Deferral Program |
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Small Business B & O Tax Credit Table for Annual Filers |
Annual Small Business B&O tax tables. |
Small Business B & O Tax Credit Table for Monthly Filers |
Monthly Small Business B&O tax tables. |
Small Business B&O Tax Credit Table for Quarterly Filers |
Quarterly Small Business B&O tax tables. |
| Small Business Survival: A Joint Report to the Governor |
A Joint Report by the Departments of Community, Trade and Economic Development, Employment Security, Labor and Industries, and Revenue. |
School Districts Tax Guide |
General tax information to assist school districts comply with their tax reporting responsibilities. |
Special Hotel/Motel Tax |
Explanation of the tax and rates. |
Special Notices |
List of special notices by subject that provide information on legislative changes and tax application. |
Solid Fuel Burning Device Fee |
Explanation of the fee and rate. |
| Staffing Industry |
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Syrup Tax |
Explanation of the tax and rate. |
Tavern Tax Guide |
Assists persons engaged in the tavern business to better understand the taxes that apply to taverns. |
Tax Classifications, Credits, and Deduction Definitions |
Explains the tax classifications, credits and deductions that may appear on an excise tax return. |
Tax Consultation Service |
Explanation of the tax consultation visits provided by the Department of Revenue. |
Tax Facts |
Newsletter to taxpayers with general information, rule changes, legislative tax changes, answers to frequently asked questions. |
Tax, Title and Registration of Boats (w/DOL) |
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Tax Incentives |
Incentive Programs: Deferrals, Exemptions and credits offered by the state of Washington. |
Tax Reference Manual |
General description and historical information on over 50 taxes. |
Taxpayer Rights and Responsibilities |
Information on agency procedures and services available to taxpayers. |
Temporary Registration Brochure |
Guidelines to register as a temporary business. |
Timber Tax: |
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Explanation of the application of timber law and rules. |
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- Harvester Stumpage Value Packets
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SVA 1, 2, 3, 4, 5, 6, 7, & 10 |
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Help purchasers of Department of Natural Resources timber sales determine costs taxable under the Forest Excise Tax. |
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Tobacco Products Tax |
Explanation of the tax and fee. |
Transient Rental Income |
Explanation of the tax and fee. |
Unclaimed Property: |
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A guide to determining the unclaimed property you need to track and report. |
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Use Tax |
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Use tax on Imports into Washington State |
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| Vacation home rentals |
Information for persons who rent out personal homes, including condominiums and time share units. |
Vessel Brokers and Dealers Tax Guide |
B&O sales and use tax applications for vessel brokers and dealers. |
Veterinarians Tax Guide |
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Voluntary Disclosure Program |
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Warehouse Tax Incentive |
Provides criteria for taking the incentive. |
Washington State Tax Guide |
Information for out-of-state businesses. |