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Active Nonreporting Aircraft Taxes Appeals Amend Your Tax Return, How to Audit Business Registration Business Taxes Cigarette Tax Collection Process Commercial Vessel Tax Destination-based Sales Tax E-file Electronic Funds Transfer (EFT) Incentives Indian Guide

Industry Specific Local Sales Tax Nonprofit Organizations Outline of Major Taxes in Washington State Property Tax Public Records Resale Certificate Special Notices Tax Reference Manual Tax, Title, and Registration of Boats (with Department of Licensing) Tax Topics Taxpayer Rights and Responsibilities Timber (Forest) Tax Unclaimed Property Use Tax

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Active Nonreporting

Aircraft Taxes (pdf)

Appeals

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

Amend Your Tax Return, How to (pdf)

Audit

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

Business Registration

• Business Outreach Workshop Workbook
• English (pdf)
• Spanish (pdf)
• Business Tax Guide (pdf)
• Do you need to register your business? (pdf)
• Tax Consultation Service (pdf)
• Temporary Business Registration (pdf)

Business Taxes

• Business and Occupation (B&O) tax (pdf)
• Business Tax Overview (pdf)
• Leasehold Excise Tax - Frequently Asked Questions (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
• Requirements to Become a Cigarette Wholesaler

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
• Destination-based Sales Tax at a Glance
  • English
  • Spanish
  • Chinese
  • Vietnamese
  • Korean
  • Tagalog
• Fact sheet
• Governor's news release
• How to properly code transactions after July 1, 2008
• Mitigation Q&A
• Sample article
• Special Notice: The Streamlined Sales and Use Tax Agreement
• Tools Handouts:
  • Tax Rate Lookup
  • City and County Sales Tax Rate Lists
  • Customer Database Conversion Service
  • Excel Worksheet
  • Downloadable Databases

 

E-file (pdf)

Electronic Funds Transfer (EFT)

• EFT Brochure (pdf)
• 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)
• Rural County (Distressed Area) Sales/Use Tax Deferral Program (pdf)
• Statistics for Tax Incentive Programs (pdf)
• Tax Incentives Overview fact sheet (pdf)
• English
• Korean
• Chinese
• Japanese
• Warehouse Tax Incentive (pdf)

Indian Guide

Industry Specific

• Aerospace Tax Incentives
• Agriculture: Farmers and Use Tax (pdf)
• Agriculture Guide
• Beauticians Guide (pdf)
• Child Care Operators (pdf)
• Commercial Fishing Tax Guide (pdf)
• Construction Tax Guide (pdf)
• Horse Industry (pdf)
• Lodging Industry Tax Guide (pdf)
• Manufacturing Industry Tax Guide (pdf)
• Manufacturers’ Sales/Use Tax Exemption (pdf)
• Nonprofit Organizations (pdf)
• Personal Home Rentals (pdf)
• Pilates and Other Physical Fitness Services (pdf)
• Restaurant Tax Guide (pdf)
• School District Tax Guide (pdf)
• Staffing Industry Tax Guide (pdf)
• Tavern Guide (pdf)
• Trucking (pdf)
• Vessel Brokers and Dealers Guide (pdf)
• Veterinarian Guide (pdf)

Local Sales Tax

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

Nonprofit Organizations (pdf)

Outline of Major Taxes in Washington State (pdf)

Property Tax

• Appealing Your Property Tax Valuation to the County Board of Equalization (pdf)
• Commercial Vessel Tax (pdf)
• County Assessor’s Manual (doc)
• County Best Practices (pdf)
• County Boards of Equalization (doc)
• 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
• Leasehold Excise Tax (pdf)
• Levy Lid-Lifts
  This publication is currently being updated. If you have specific questions, contact Diann Locke at (360) 570-5885 or Annette Hargadon at (360) 570-5891.
• Levy Manual (doc)
• 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
• Property Tax Calendar (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 State School Levy (pdf)
• Property Tax Statistics
• Property Tax Tip Sheet – State School Levy (pdf)
• Resolution/Ordinance Procedure for Increasing Property Tax Revenue (pdf)

Public Records

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

 

Resale Certificate (pdf)

Special Notices

Tax Reference Manual

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

Tax Topics

Taxpayer Rights and Responsibilities (pdf)

Timber (Forest) Tax

• B&O Tax on Timber Harvesting (pdf)
• County Distribution Statistics
• Examples of Taxable Road Costs on Public Timber Sales (pdf)
• Forest Excise Tax “Salmon Credit” Study, Final Report (doc)
• Forest Excise Tax – Field Office Assistance (pdf)
• Forest Land and Timber Tax, Washington State (pdf)
• Forest Land Values
• Guidelines for Forest Land Management Plans (pdf)
• Harvest Statistics
• Notice to Forest Excise Taxpayers (Both Private and Public Harvesters) Clarification on the Business and Occupation (B&O) Tax (pdf)
• 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 (pdf)

Unclaimed Property

• Abandonment Periods (pdf)
• Asset Locators, Heir Finders and Public Information (pdf)
• Financial Institutions (pdf)
• General Information (pdf)
• Holder Report
• Insurance Industry (pdf)
• Local Governments (pdf)
• Notification of Owners (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 Facts for Vehicle Transactions (pdf)
• Use Tax on Artwork Brochure (pdf)
• Use Tax on Artwork Questions and Answers (pdf)
• Use Tax on Imports to Washington State (pdf)