Aircraft Taxes (pdf)

Appeals

• Benchmarking Administrative Tax Appeals (pdf)
• How to File an Appeal (pdf)
• Property Tax

Amend Your Tax Return, How to (pdf)

Audit

• Audit Process Brochure (pdf)
• Computer Assisted Audit Program (CAAP)
• Managed Audit Program (pdf)

Business Registration

• Roadmap to Register and License your Business in Washington (pdf)
• Business Outreach Workshop Workbook
• English (pdf)
• Spanish (pdf)
• Business Tax Guide (pdf)
• Do you need to register your business? (pdf)
• Tax Consultation Service (pdf)

Business Taxes

• Business and Occupation (B&O) tax (pdf)
• Business Tax Overview (pdf)
• Retail Sales Tax
• Small Business B&O Tax Credit Table – Monthly (pdf) , Quarterly (pdf) , or Annual (pdf)
• Tax Facts

Cigarette Tax

• Cigarette tax brochure
• Cigarette tax stamps used in Washington State
• Washington Cigarette Wholesaler Information

Collection Process

• The Collection Process
• Trust Fund Accountability
• What is a Tax Warrant

Commercial Vessel Tax (pdf)

Destination-based sales tax

• Department of Revenue Destination-based Sales Tax page
• Fact sheet (updated)
• Governor's news release
• How to properly code transactions (updated)
• Know Your Rate — and Pay the Right Price
• Special Notice: The Streamlined Sales and Use Tax Agreement
• Tax Rate Lookup

Digital Products

Electronic Funds Transfer (EFT)

• EFT Due Dates for Combined Excise Tax Return Payments (pdf)
• Your Guide to the Electronic Funds Transfer Program (pdf)

Incentives

• High Technology Sales/Use Tax Deferral (pdf)
• Rural County (Distressed Area) Business and Occupation Tax Credit for New Employees (pdf)
• Statistics for Tax Incentive Programs (pdf)
• Synopsis of Tax Incentives (pdf)
• Tax Incentives Overview fact sheet (pdf)
• English
• Korean
• Chinese
• Japanese
• Warehouse Tax Incentive (pdf)

Indian Guide

Industry Specific

• Aerospace Tax Incentives
• Agriculture Guide
• Auto Dealer Guide
• Bail Bond Agency
• Beauticians Guide
• Child Care Operators
• Commercial Fishing Tax Guide
• Construction Tax Guide
• Convenience Stores
  • Sales Tax Reference for Convenience Stores
• Denturists
• Direct Sellers/Multilevel Organizations
• Farmers and Use Tax (pdf)
• Horse Industry
• Hospitals
• Indian
• Interior Decorators, Designers, & Consultants
• Lodging Industry Tax Guide
• Manufacturing Industry Tax Guide
• Manufacturers’ Sales/Use Tax Exemption (pdf)
• Mortgage Brokers
• Nonprofit Organizations
• Online Sales of Goods
• Personal Home Rentals (pdf)
• Photographs, Sales of
• Physical Fitness Services
  • Pilates (pdf)
  • Yoga (pdf)
• Podiatric Physicians
• Restaurants and Retailers of Prepared Food
• School District Tax Guide
• Staffing Industry Tax Guide
• Tavern Guide
• Taxicabs (and Limousines)
• Trucking
• Vessel Brokers and Dealers Guide
• Veterinarian Guide
• Wine Industry

Local Sales Tax

• Local Sales and Use Tax Rates and Changes
• Local Sales Tax Change Notices

Nonprofit Organizations (pdf)

Outline of Major Taxes in Washington State (pdf)

Property Tax

• Appealing Your Property Assessment to the County Board of Equalization (pdf)
• Ballot Measure Requirements for Voted Property Tax Levies
• Commercial Vessel Tax (pdf)
• County Assessor’s Manual (doc)
• County Best Practices (pdf)
• County Boards of Equalization Manual (doc)
• County Revaluation Cycles (pdf)
  • 2011 Assessment Year
  • 2010 Assessment Year
• Designated Forest Land (pdf)
• Homeowner’s Guide to Property Tax (pdf)
• How the 1% Property Tax Limit Works
• Impuestos Sobre La Propiedad (Homeowner’s Guide to Property Taxes) (pdf)
• Industrial Valuation Guidelines
• Levy Manual (doc)
• Low-Income Valuation Guide
• Newsletter – The Property Tax Review
• Nonprofit Organizations (pdf)
• Open Space Taxation Act (pdf)
• Paying Your Property Tax Under Protest (pdf)
• Personal Property Tax (pdf)
• Personal Property Tax Valuation Guidelines
• Personal Property Manual
• Property Tax Calendar- 2012 (pdf)
• Property Tax Assistance Program for Widows or Widowers of Veterans (pdf)
• Property Tax Deferral for Homeowners with Limited Income (pdf)
• Property Tax Deferrals for Senior Citizens and Disabled Persons (pdf)
• Property Tax Exemptions for Senior Citizens and Disabled Persons (pdf)
• Property Tax Exemptions of Intangible Assets (pdf)
• Property Tax Legislation
  • Q & A- SSB 5359 (Contiguous Parcels) (pdf)
• Property Tax Special Notices
• Property Tax Tip Sheet-- State School Levy (pdf)
• Property Tax Statistics
• Ratio Study Information Sheet (pdf)
• Resolution/Ordinance Procedure for Increasing Property Tax Revenue (pdf)
• Tax Reference Manual

Public Records

• Public Records Index
• Public & Confidential Information Guidelines (pdf)
• Public Records and Confidentiality Laws Questions and Answers (pdf)

Special Notices

Spirits Tax

• Delinquency in Reporting and Remitting Spirits Taxes
• Determining Spirits Sales Tax and Spirits License Fees
• Distributors
• Documenting Spirits Sales
• General Public
• Hotels
• In-State Distillers
• Motels
• Off-Premises (groceries, etc.)
• On-Premises (restaurants, etc.)
• Out-of-State Distillers (COAs)
• Sales Involving Tribes

Streamlined Sales Tax

• Certificate of Compliance
  • Signature Page
  • Cover Letter
• Washington's Taxability Matrix

Tax Reference Manual

Tax, Title, and Registration of Boats (with Department of Licensing) (pdf)

Tax Topics

Taxpayer Rights and Responsibilities (pdf)

Timber (Forest) Tax

• County Distribution Statistics
• Examples of Taxable Road Costs on Public Timber Sales (pdf)
• Forest Excise Tax “Salmon Credit” Study, Final Report (doc)
• Forest Land Values
• Guidelines for Timber Management Plans (pdf)
• Harvest Statistics
• Stumpage Value Determinations Tables
• Taxation of Road and Road Abandonment Examples, Department of Natural Resources Timber Sales (pdf)
• Taxation of the “Other Considerations” on the Public Timber Sales (pdf)
• Timber from Private Land and Public Land: Reporting Information (pdf)
• Timber Pole Volume Tables:
  • Timber Pole Volume Tables Western Washington
  • Timber Pole Volume Tables Eastern Washington
• Understanding Washington's Timber Excise Tax (pdf)

Unclaimed Property

• Abandonment Periods (pdf)
• Financial Institutions (pdf)
• General Information (pdf)
• Holder Report
• Insurance Industry (pdf)
• Local Governments (pdf)
• Notification of Owners (pdf)
• Quick Start Reporting Guide (pdf)
• Record Retention, Audits and Internal Control (pdf)
• Stock, Bonds, Mutual Funds, and Employee Benefits (pdf)
• Unpresented Checks (pdf)
• Unclaimed Property Newsletter (pdf)
• Unclaimed Property Reporting Booklet (pdf)
• Unclaimed Property (You might be richer than you think) (pdf)

Use Tax

• Use Tax Brochure (pdf)
• Use Tax and Farmers (pdf)
• Use Tax Facts for Vehicle Transactions (pdf)
  • English
  • Spanish
• Use Tax on Artwork Brochure (pdf)
• Use Tax on Artwork Questions and Answers (pdf)
• Use Tax on Imports to Washington State (pdf)