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The following notices discuss recent legislative changes, explain tax application to a specific set of facts, or address certain issues. They are correct at the time of publication; however, some may contain invalid information due to law changes. If you have questions, please call 1-800-647-7706.

A

ACH Debit Filing
Aerospace
Agricultural
Aircraft Prototype
Annual Survey
Apportionment
Auto Repair Businesses

B

Beef Processors
Beer and Wine Sales to Retailers
Biofuel
Boarding Homes
Boats
Business Improvement Areas, Parking

C

Cedar or Specialty Wood Products, Buyers or Processors of
Chemical Dependency 
Cigarette (Tobacco)
Cold Storage Warehouse
Commute Trip
Composting Facilities
Computers
Consignment Sales
Credit Unions, State - New Tax Exemptions
Customized Training Program

D

Dental Industry
Digital Goods
Direct Mail
Direct Pay Permits
Direct Sellers
Drugs


E

Electric Utility Tax Credit
Enhanced 911
Estate Tax
Extended Warranties
Explosives
Eyeglass Frames


F

Farming
Financial Businesses
Firewood Sellers
Fireworks Sales
Fish Tax
Food and Food Ingredients
Foreign Diplomats
Fruit and Vegetable Processors


G

Gambling
Gift Certificates/Cards
Government, Sales to

H

High Technology
Hotel / Motel
Hospitals

I

Incentives
Insurance Companies
International Service Districts
Inventory Tracking Supplies


J, K, L

Laundry / Laundromat
Leasehold Tax
Liquor Agents
Litter Tax


M

Manufactured Housing
Manufacturing
Military Sales
Motion Picture Companies


N

Natural Gas
Naturopathic Medicines
Nonprofit Boarding Homes
Nonprofit Fundraising
Nonresidents
Nursing Facility


O

Oil Spill Tax
Orthotic / Prosthetic


P

Paging Services
Park Model Trailers
Parking and Business Improvement Areas
Penalty Changes
Personal Chefs
Petroleum Products
Power Businesses
Printing & Publishing
Professional Employer Organizations
Promoters
Property Taxes
Public Transportation
Public Utility Tax New


Q, R

Renewable Energy Industry
Rental Car Tax
Rental of RV's and Motor Homes
Repair Businesses
Rural County Incentives
Rural County Incentives (Annual Survey)

S

Salmon Restoration
Seafood Processors
Semiconductor Materials
Small Business Credit
Software Sales
Solar, Methane and Wind Power
Solar Water Systems
Streamlined Sales and Use Tax
Syrup Tax


T

Tax Reporting Changes
TelecommunicationsNew
Timber Products
Tire Fee
Tobacco
Tours
Truck Stop & Diesel Truck Owners


U

Unclaimed Property
US Government, Sales to
Use Tax


V

Vehicle Sales  
Vessels
Veterinarians


W

Warehouse
Warranties
WashingtonFilmWorks Contributors
Washington Government
Water Associations
Water Districts
Water Rights
Wine Shipments
Wineries
Wood Products, Buyers or Processors

X, Y, Z



Aa  
 

ACH debit filing

    Tax Return Due Date Change (Issued May 1, 2006)

 

Aerospace

    Non-manufacturer Aerospace Tax Incentives (Issued June 6, 2006)
    Aerospace Industry B&O Tax Credit for Preproduction Development Expenditures  (Issued June 1, 2004)
    Aerospace Industry B&O Tax Credit for Property Taxes Paid (Issued May 12, 2004)
    Aerospace Industry Sales & Use Tax Exemption for Computer Hardware, Software & Peripherals  (Issued March 22, 2004)
    Aerospace Industry Manufacturer Tax Incentives  (Issued January 15, 2004)

 

Agricultural

    Update - Replacement Parts for Farm Machinery and Equipment – Sales and Use Tax Exemption (Issued June 27, 2007)
    Farm Fuel Users - Sales and Use Tax Exemption Update (Issued May 24, 2007)
    Services for Farmers – B&O and Public Utility Tax Exemption (Issued May 22, 2007)
    Dairy Product Processors Receive B&O Tax Exemption (Issued May 25, 2006)
    Livestock Nutrient Management - Tax Exemptions (Issued May 16, 2006)
    Tax Incentives to Reduce Agricultural Burning to Change  (Issued June 29, 2005)
    Pesticides and the Hazardous Substance Tax  (Issued November 13, 2002)
    Dairy Nutrient Management Sales/Use Tax Exemption  (Issued March 12, 2002)
    Update - Sales and Use Tax Exemption for Animal Pharmaceuticals Sold to Farmers or Veterinarians  (Issued June 12, 2002)
    The Tax Application for Tree and/or Stump Removal from Existing Orchards  (Issued August 6, 2000)
    Sales and Use Tax Exemption to Farmers and Veterinarians for Animal Pharmaceuticals  (Issued August 1, 2001)
    Farmers - Implementation Plan for New Tax Exemptions and Assistance for Farmers  (Issued July 27, 2001)
    Farmers - Sample Letter to Revenue to Apply for Dairy Nutrient Sales and Use Tax Exemption  (Issued July 27, 2001)
    Farmworker Drinking Water Special Notice  (Issued May 2, 2000)
    Sales and Use Tax Exemption for Farm Worker Housing Revision of Notice Issued March 20, 1996  (Issued April 12, 1996)
    Taxability of Selling Harvested Mushrooms and Other Forest Products  (Issued July 1, 1994)

 

Aircraft Prototype

    Aircraft Prototype Exemption  (Issued July 16, 2004)

 

Annual Survey

    Annual Survey Special Notice  (Issued December 21, 2005)

 

Apportionment

    Apportionment - Approved Methods (Issued December 17, 2005)

 

Auto Repair Businesses

    Sales of Auto Parts to Nonresidents and Annual Notification for Repair Facilities (Issued May 31, 2007)
    State Requirements of Auto Repair Businesses  (Issued January 22, 1996)


B    
 

Beef Processors

    Clarification for Certain Beef Processors Impacted by the Ban on American Beef Products (Issued June 8, 2005)
    B&O Tax Relief for Certain Beef Processors  (Issued April 29, 2004)

 

Beer and Wine

    Beer and Wine Sales to Retailers (Issued April 18, 2006)
    Direct Wine Sales to Consumers – New Registration and Tax Collection Requirements (Issued May 10, 2006)

 

Biofuel

    Biofuel Sellers - Update (Issued July 6, 2007)
    Biofuel Sellers - Tax Benefits for Sellers of Biodiesel Fuel, Alcohol Fuel, Wood Biomass Fuel and Biodiesel, Alcohol, and Wood Biomass Fuel Blends  (Issued June 24, 2003)
    Biofuel Manufacturers - Tax Benefits for Manufacturers of Biodiesel Fuel, Biodiesel Alcohol Fuel, Feedstock and Wood Biomass Fuel  (Issued June 24, 2003)

 

Boarding Homes

    Nonprofit Boarding Homes  (Issued June 7, 2005)
    Taxability of Licensed Boarding Homes  (Issued May 26, 2004)

 

Boats

    Taxability of the Charter Boat Industry  (Issued July 26, 2004)


C    
 

Charter Boats

    Refer to Boats

 

Chemical Dependency

    Chemical Dependency Service Providers - Tax Change  (Issued June 23, 2003)

 

Cigarette

    Refer to Tobacco

 

Cold Storage Warehouse

    "Cold Storage Warehouse" Added to Warehouse Sales Tax Remittance Program (Issued July 2, 2007)
    Processing Plants and Cold Storage Warehouses (Issued July 2, 2007)

 

Commute Trip

    Commute Trip Reduction Credit Program – 2005 Updates  (Issued June 20, 2005)

 

Composting Facilities

    Reporting Instructions for Composting Facilities  (Issued March 18, 2003)

 

Computers Used in Printing & Publishing - Sales & Use Tax Exemption

    Computers Used in Printing & Publishing - Sales & Use Tax Exemption  (Issued April 16, 2004)

 

Consignment Sales

    Tax Reporting for Consignment Sales  (Issued April 9, 2003)

 

Credit Unions

 
State Credit Unions – New Tax Exemption  (Issued June 6, 2006)

 

Customized Training Program

 
B&O Tax Credit and Training Assistance for New and Expanding Business (Issued May 5, 2006)


D    
 

Dental Industry

    Dental Industry Update  (Issued January 16, 2002)
    Tax Changes on Dental Laboratories and Products  (Issued October 1, 1998)

 

Digital Goods

    Limited Exemption for Electronically Delivered Standard Financial Information (Issued May 31, 2007)

 

Direct Mail

    Direct Mail Tax Deduction and Exemptions  (Issued June 15, 2005)

 

Direct Pay Permits

    Certain Taxpayers to Pay Use Tax Directly to the Department of Revenue  (Issued August 22, 2001)

   
 

Direct Sellers

   

Special Notice for Direct Sellers  (Issued February 1, 2000)


 

Drugs

   

B&O Tax Deduction for Physicians and Clinics that Dispense Drugs by Infusion or Injection (Issued September 11, 2007)


E    
 

Enhanced 911

    New State Enhanced 911 Tax on Cellular Telephone Service  (Issued November 14, 2002)

 

Estate Tax

    New Washington Estate Tax  (Issued May 24, 2005)

 

Explosives

    Sales of Explosives  (Issued June 27, 2002)

 

Eyeglass Frames

    Eyeglass Frames and Medical Items  (Issued July 16, 2004)



F    

 

Financial Businesses

    Limited Exemption for Electronically Delivered Standard Financial Information (Issued May 31, 2007)

 

Firewood Sellers

    Firewood Sellers  (Issued August 9, 1996)

 

Fireworks Sales

    Fireworks Sales: Distributors and Retail Sales by Nonprofit Organizations Tax Registration and Reporting Requirements (Issued May 30, 2007)

 

Fish Tax

    Fish Tax Extended on Sea Urchins and Sea Cucumbers  (Issued June 8, 2005)

 

Food and Food Ingredients

    "Prepared Food" Tax Changes  (Issued May 29, 2007)
    Litter Tax Exemptions for Prepared Food and Beverages   (Issued June 16, 2005)
    Dietary Supplements - Sales Tax Changes  (Issued April 16, 2004)
    Personal Chefs  (Issued January 31, 2006)
    Retailers of Fountain Drinks: B&O Tax Credit for Syrup Tax Paid (Issued April 14, 2006)
    Sealed Beverages - Sales Tax Changes  (Issued April 16, 2004)
    Sales of Bakery Items  (Issued April 7, 2004)

 

Foreign Diplomat

    Foreign Diplomats Tax Exemption Program  (Issued November 10, 2003)

 

Fruit and Vegetable Processors

 
Fruit & Vegetable Processors Tax Exemption - New E-file Requirement (Issued May 31, 2006)
    Fruit and Vegetable Processors Tax Exemption  (Issued June 13, 2005)


G    
 

Gambling

    Gambling Business and Occupation Tax  (Issued June 10, 2005)

 

Gift Certificates/Cards

    Gift Certificates and Gift Cards - Changes for Businesses/Holders  (Issued June 10, 2004)


h    
 

High Technology

    Biotechnology Products & Medical Device Manufacturers - Tax Incentives (Issued June 1, 2006)
    High Technology Business and Occupation Tax Credit Changes  (Issued June 21, 2005)
    Annual Survey Special Notice  (Issued December 17, 2004)
    High Technology Business Tax Incentives  (Issued August 9, 2004)

 

Hospitals

    B&O Deduction for Physicians and Clinics that Dispense Drugs by Infusion or Injection (Issued September 11, 2007)
    Hospital Safe Patient Handling B&O Credit  (Issued May 18, 2006)

 

Hotel / Motel

    Changes Relating to the Definition of Rental of Real Estate for Hotels and Motels  (Issued July 3, 2002)


I    
 

Incentives

    Processing Plants and Cold Storage Warehouses (Issued July 2, 2007)
    "Cold Storage Warehouse" Added to Warehouse Sales Tax Remittance Program (Issued July 2, 2007)
    B&O Tax Exemption for Sales of Natural and Manufactured Gas by Industrial Users (Issued May 31, 2007)
    Semiconductor Materials Manufacturers Tax Incentives (Issued December 21, 2006)
    Non-manufacturer Aerospace Tax Incentives (Issued June 6, 2006)
    Truck Stop and Diesel Truck Owners - Tax Incentives  (Issued June 1, 2006)
    Biotechnology Products & Medical Device Manufacturers - Tax Incentives (Issued June 1, 2006)
    B&O Tax Credit and Training Assistance for New and Expanding Businesses (Issued May 5, 2006)
    Tax Incentives to Reduce Agricultural Burning to Change  (Issued June 29, 2005)
    Renewable Energy Industry Tax Incentives  (Issued June 21, 2005)
    Tax Incentives for the Production of Solar, Methane and Wind Power  (Issued June 16, 2005)
    High Technology Business Tax Incentives  (Issued February 2005)
 
Deferral/Waiver Program Extended, and Revised Software Manufacturing, Programming, and Help Desk B&O Tax Credits Reestablished  (Issued May 19, 2004)
    Aerospace Industry B&O Tax Credit for Property Taxes Paid (Issued May 12, 2004)
   

Aerospace Industry Sales & Use Tax Exemption for Computer Hardware, Software & Peripherals  (Issued March 22, 2004)

    Aerospace Industry Manufacturer Tax Incentives  (Issued January 15, 2004)
    International Services Districts: Questions and Answers about the International Services Districts Business and Occupation Tax Credit  (Issued April 23, 2000)
    Warehouse Sales Tax Exemption  (Issued September 19, 1997)

 

Insurance Companies

    Insurance Companies Tax Obligations  (Issued June 5, 2006)

 

International Service Districts

    Questions and Answers about the International Services Districts Business and Occupation Tax Credit  (Issued April 23, 2000)

 

Inventory Tracking Supplies

    Sales or Use Tax on Inventory Tracking Supplies (Tags, Labels, Tickets, etc.)  (Issued May 4, 2005)



JKL
 

Laundry / Laundromat

    Self-service Laundry Facilities  (Issued June 8, 2005)
    Tax Reporting Changes for Linen and Uniform Supply Services  (Issued July 1, 2001)

 

Leasehold Tax

    Exemption for Certain Amateur Radio Repeaters  (Issued May 25, 2007)

 

Liquor Agents

    (There are no notices available at this time.)

 

Litter Tax

    Litter Tax Exemptions for Prepared Food and Beverages  (Issued June 16, 2005)


M
 

Manufactured Housing

    Sales tax Collection Requirement on Sales of Manufactured Housing  (Issued October 16, 1998)

 

Manufacturing

    Semiconductor Materials Manufacturers Tax Incentives (Issued December 21, 2006)
    Tax Changes for Manufacturers of Dairy Products  (Issued August 21, 2000)

 

Military Sales

    Vehicle Sales Tax and Use Tax Requirements for Persons in the Military Services  (Issued March 2003)

 

Motion Picture Companies

    Expanded Exemptions for Motion Picture and Video Production Companies  (Issued July 15, 1997)
    WashingtonFilmWorks Contributors B&O Tax Credit (Issued April 3, 2007)


N
 

Natural Gas

    B&O Tax Exemption for Sales of Natural and Manufactured Gas by Industrial Users (Issued May 31, 2007)

 

Naturopathic Medicines

    Tax Exemption for Naturopathic Medicines  (Issued July, 2005)

 

Nonprofit Fundraising

    Nonprofit Fundraising  (Issued January 5, 2004)

 

Nonresidents

    Vessels and Nonresident Individuals Tax Exemptions and Use Permit (Issued June 13, 2007)
    Vehicles and Parts Sales to Nonresidents (Issued June 4, 2007)
    Sales of Auto Parts to Nonresidents and Annual Notification for Repair Facilities (Issued May 31, 2007)
    Revision of Special Notice Previously Sent to Corporations Holding Nonresident Permits  (Issued July 20, 1989)

 

Nursing Facility

    Nursing Facility Quality Maintenance Fee Repealed (Issued May 18, 2007)
    Nursing Facility Quality Maintenance Fee Rate Reduced  (Issued June 1, 2005)
    Nursing Facility Operators – Quality Maintenance Fee  (Issued June 26, 2003)


O
 

Oil Spill Tax

    Changes for Reporting Oil spill Taxes   (Issued March 15, 2007)

 

Orthotic / Prosthetic

    Tax Due on Commercial Use of Molds by Orthotic and Prosthetic Manufacturers  (Issued January 30, 1998)


P
 

Paging Services

    Paging Services Subject To Retail Sales Tax  (Issued June 9, 2000)

 

Park Model Trailers

    Tax Application Change on the Transfer of Used Park Model Trailers  (Issued August 16, 2001)

 

Parking and Business Improvement Areas

    Parking and Business Improvement Areas  (Issued June 7, 2005)

 

Penalties

    Tax Return Due Date Change (Issued May 1, 2006)
    Penalty Changes  (Issued June 25, 2003)

 

Personal Chefs

    Personal Chefs  (Issued January 31, 2006)

 

Petroleum Products

    Petroleum Products Tax Re-imposed  (Issued April 10, 2003)
      
Petroleum Products Tax Suspended  (Issued April, 2004)

 

Power Businesses

    Increase in Tax Deduction for Low Density Power Businesses  (Issued June 21, 1996)
    Sales and Use Tax Exemption for Light and Power Businesses  (Issued February 11, 2002)

 

Printing & Publishing

         
Computers Used in Printing & Publishing - Sales & Use Tax Exemption  (Issued April 16, 2004)

 

Professional Employer Organizations

    Professional Employer Organizations - Deduction  (Issued June 2, 2006)

 

Promoters

 
Special Event Promoters - New Requirements  (Issued May 18, 2006)

 

Property Taxes

    Effective January 1, 1994 Change in Paying Watercraft Personal Property Taxes  (Issued September 20, 1993)

 

Public Transportation

 

Public Transportation Agencies May Deduct Fare Revenue (Issued May 31, 2006)


 

Public Utility Tax

  New Electric Utility Tax Credit for Rural Economic Development Revolving Fund (includes application) (Issued March 20, 2008)
    Public Utility Tax Deduction for Certain Transportation Activities with Respect to Agricultural Commodities (Issued July 3, 2007)
 

Public Utility Tax Credits Available for "Billing Discounts" and "Qualifying Contributions"  (Issued May 23, 2007)


QR
 

Renewable Energy Industry

    Renewable Energy Industry Tax Incentives  (Issued June 21, 2005)

 

Rental Car Tax

    Rental Car Tax Still Due as of January 1, 2000 - Tax on Car Rentals Unaffected by Initiative 695  (Issued December 27, 1999)

 

Rental of RV's and Motor Homes

        
Rental of Motorized Recreational Vehicles (RV's) and Motor Homes  (Issued June 1, 2004)

 

Repair Businesses

    Use Tax on Out-of-State Repairs  (Reissued June, 2004)

 

Rural County Incentives

    Rural County B&O Tax Credit for New Employees in Manufacturing - Modifications (Issued July 12, 2007)
        
Deferral/Waiver Program Extended, and Revised Software Manufacturing, Programming, and Help Desk B&O Tax Credits Reestablished  (Issued May 19, 2004)

 

Rural County Incentives (Annual Survey)

    Annual Survey Special Notice  (Issued December 17, 2004)


S
 

Salmon Restoration

         

Grants for Salmon Restoration - Tax Change  (Issued April 19, 2004)


 

Small Business Credit

    Rule Change on the Small Business Credit for Businesses with Multiple Accounts  (Issued July 1998)

 

Seafood Processing

    Seafood Processors Receive B&O Tax Exemption  (Issued May 26, 2006)

 

Semiconductor Materials

    Semiconductor Materials Manufacturers Tax Incentives (Issued December 21, 2006)

 

Software Sales

    Taxation of Computer Software Services and Canned Software Sales or Licensing  (Issued June 8, 1998)

 

Solar, Methane and Wind Power

    Tax Incentives for the Production of Solar, Methane and Wind Power  (Issued June 16, 2005)

 

Solar Water Systems

    Solar Water Systems - Tax Exemption  (Issued May 30, 2006)

 

Streamlined Sales Tax

    Streamlined Sales and Use Tax Agreement (SSUTA)  (Issued May 21, 2007)

 

Syrup Tax

    Retailers of Fountain Drinks: B&O Tax Credit for Syrup Tax Paid  (Issued April 14, 2006)

T
 

Tax Reporting Changes and Methods

    Tax Return Due Date Change (Issued May 1, 2006)
    Cash Basis Reporting Method  (Issued June 12, 1996)

 

Telecommunications

  New Telephone Program Excise Tax Rates for Fiscal Year 2009 (Issued March 18, 2008)
    Addressed-based Database Now Available for Local Tax Coding for Mobile Telecommunication Services  (Issued September 10, 2002)
    State Enhanced 911 Tax on Cellular Telephone Service  (Issued November 14, 2002)
 
Place of Sale for Telephone Services  (Issued April 29, 2004)
 
Telephone Taxes Previously Paid to DSHS Now Paid to the Department of Revenue  (Issued April 29, 2004)

 

Timber Products

    Timber Activities - Reduced Business and Occupation Tax Rate  (Revised June 18, 2007 - Originally Issued May 31, 2007)

 

Tire Fee

    Tire Fee Reimposed on New Replacement Vehicle Tires  (Issued June 15, 2005)


 

Tobacco

    Cigarette Tax and Tobacco Products Tax Changes  (Issued May 24, 2005)

 

Tours

    Tax Changes for Providers of Tours, and Amusement & Recreation Services  (Issued April 29, 1996)

 

Truck Stop & Diesel Truck Owners

    Truck Stop and Diesel Truck Owners - Tax Incentives  (Issued June 1, 2006)


U
 

Unclaimed Property

        
Gift Certificates and Gift Cards - Changes for Businesses/Holders  (Issued June 10, 2004)

 

US Government Sales

    Important Information for Retailers Making Sales to the US Government  (Issued December 14,1998)

 

Use Tax

    Certain Taxpayers to Pay Use Tax Directly to the Department of Revenue  (Issued August 22, 2001)
    Important Information on Use Tax: Effects of the 2002 Use Tax Change  (Issued February 7, 2003)
    Update: Important Information on Use Tax, Effects of the 2002 Use Tax Change  (Issued May 2, 2003)
    Use Tax on Out-of-State Repairs  (Issued July 29, 2002)


V

 

Vehicle Sales

    Vehicles and Parts Sales to Nonresidents (Issued June 4, 2007)
    Motor Vehicle Sales and Use Tax Rate Increase  (Issued June 17, 2003)
    Vehicle Sales Tax and Use Tax Requirements for Persons in the Military Services  (March 17, 2003)

 

Vessels

    Vessels and Nonresident Individuals Tax Exemptions and Use Permit (Issued June 13, 2007)

 

Veterinarians

    Use Tax Reminder for Veterinarians  (Issued October 12, 2001)


W
 

Warehouse

    "Cold Storage Warehouse" Added to Warehouse Sales Tax Remittance Program (Issued July 2, 2007)
    Processing Plants and Cold Storage Warehouses (Issued July 2, 2007)
    Warehouse Sales Tax Exemption  (Issued September 19, 1997)

 

Warranties

    Extended Warranties Now Subject to Sales Tax  (Issued June 17, 2005)

 

WashingtonFilmWorks Contributors

    WashingtonFilmWorks Contributors B&O Tax Credit (Issued April 3, 2007)
   
 

Washington Government Entities

    Washington Government Entities Tax Obligations  (Issued April 19, 2000)

 

Water Associations

    Tax Reporting for Nonprofit Water Associations  (Issued July 6, 1988)

 

Water Districts

 
Small Water-Sewer and Irrigation Districts/Systems Exemptions Expire  (Issued June 2, 2004)
        
Small Water Districts and Small Irrigation Districts Exemptions  (Issued August 3, 1998)

 

Water Rights

        
Water Rights Transfers Subject to the Real Estate Excise Tax  (Issued September 15, 2006)

 

Wine Shipments

    Direct Wine Sales to Consumers – New Registration and Tax Collection Requirements (Issued May 10, 2006)

 

 

Wineries

    Wineries May Qualify for B&O Tax Refund (Issued November 9, 2007)


 

Wood Products

    Buyers or Processors of Cedar or Specialty Wood Products  (Issued June 10, 2005)


XYZ

     
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