Special Notice Listing by Subject

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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
Apportionment
Auto Repair Businesses
Auto Sales

B

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
Commercial Equipment, Energy Efficient
Commute Trip
Composting Facilities
Computers
Consignment Sales
Consumer Assistance to Recycle and Save (CARS) Act of 2009
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
Electric Vehicles
Energy Efficient Commercial Equipment
Enhanced 911
Estate Tax
Extended Warranties
Explosives
Eyeglass Frames

F

Farming
Financial Businesses
Firewood Sellers
Fireworks Sales
Fish Tax
Florists
Food and Food Ingredients
Foreign Diplomats
Forest-Derived Biomass
Fruit and Vegetable Processors

G

Gambling
Gas Stations
Gift Certificates/Cards
Government, Sales to
Grocery Stores

H

High Technology
Hog Fuel
Honey Bees
Hospitals
Hotel / Motel
Hybrid Vehicles

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 Personnel
Military Sales
Motion Picture Companies

N

Natural Gas
Naturopathic Medicines
Newspapers
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
Penalty/Interest Waivers
Personal Chefs
Petroleum Products
Power Businesses
Printing & Publishing
Prescription Drugs
Professional Employer Organizations
Promoters
Property Taxes
Public Transportation
Public Utility Tax

Q, R

Radioactive Waste Cleanup
Renewable Energy Industry

Rental Car Tax
Rental of RV's and Motor Homes
Repair Businesses
Reseller Permits

Rural County Incentives

S

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

T

Tax Reporting Changes
Telecommunications
Temporary Staffing
Timber Products
Tire Fee
Tobacco
Trail Grooming
Truck Stop & Diesel Truck Owners

U

Unclaimed Property
US Government, Sales to
Use Tax

V

Vegetable Oil
Vehicle Sales
Vessels
Veterinarians

W

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

X, Y, Z


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

	Aerospace
		Tax Incentives for Federal Aviation Regulation Part 145 Repair Stations (Issued June 13, 2008)
		Aerospace Manufacturers Tax Incentives (Issued June 13, 2008)
		Non-manufacturer Aerospace Incentives (Issued June 13, 2008)
		Aerospace Tooling Manufacturers Tax Incentives (Issued June 13, 2008)

	Agricultural
		Livestock Nutrient Management - Changes to Tax Exemptions (Issued June 11, 2009)
		Tax Exemptions for Honey Beekeepers (Issued June 3, 2008)
		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)
		Custom 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)
		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)
		Farm Worker 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 August 6, 2009)

	Aircraft Prototype
		Aircraft Prototype Exemption (Issued July 16, 2004)

	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)

	Auto Sales
		Return of New Vehicles Under Customer Satisfaction Programs (Issued October 14, 2009)
		Consumer Assistance to Recycle and Save Act of 2009 - Federal Rebate Program (Issued July 29, 2009)
		New Sales and Use Tax Exemptions for High Mileage Hybrid and Clean Alternative Fuel Vehicles (Issued August 22, 2008)

	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 August 6, 2009)

	Biofuel
		Waste Vegetable Oil Exemption (Issued June 12, 2008)
		Biofuel Sellers - Update (Issued July 6, 2007)
		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 August 13, 2009)


	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 August 13, 2009)

	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)

	Consumer Assistance to Recycle and Save (CARS) Act of 2009
		Consumer Assistance to Recycle and Save Act of 2009 - Federal Rebate Program (Issued July 29, 2009)

	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)


	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
		Sales Tax Sourcing for Direct Mail Sellers (Issued July 2, 2009)
		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 11, 2009)


	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)


	Electric Vehicles
		Electric Vehicle Infrastructure Tax Exemptions (Issued July 10, 2009)

	Energy Efficient Commercial Equipment
		Energy Efficient Commercial Equipment (Issued June 24, 2008)

	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)

	Farming
		See Agricultural

	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 August 13, 2009)

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

	Florists
		Qualifying Florists Exempt from Destination Sales Tax Sourcing (Issued June 5, 2008)

	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)

	Forest-Derived Biomass
		Tax Incentives on Sales and Purchases of Hog Fuel and Forest-Derived Biomass (Issued June 23, 2009)

	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)


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

	Gas Stations
		Gasoline Service Stations - B&O Tax Credit for Alternative Power Generation Device Purchases (Issued June 19, 2008)

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

	Grocery Stores
		Qualifying Florists Exempt from Destination Sales Tax Sourcing (Issued June 5, 2008)


	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)
		High Technology Business Tax Incentives (Issued August 9, 2004)

	Hog Fuel
		Tax Incentives on Sales and Purchases of Hog Fuel and Forest-Derived Biomass (Issued June 23, 2009)

	Honey Bees
		Tax Exemptions for Honey Beekeepers (Issued June 3, 2008)

	Hospitals
		Property Tax Exemption for Nonprofit Hospitals (Issued March 6, 2009)
		Tax Exemptions for Temporary Medical Housing Provided by Health or Social Welfare Organizations (Issued May 22, 2008)
		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
		Tax Exemptions for Temporary Medical Housing Provided by Health or Social Welfare Organizations (Issued May 22, 2008)
		Changes Relating to the Definition of Rental of Real Estate for Hotels and Motels (Issued July 3, 2002)

	Hybrid Vehicles
		Electric Vehicle Infrastructure Tax Exemptions (Issued July 10, 2009)
		New Sales and Use Tax Exemptions for High Mileage Hybrid and Clean Alternative Fuel Vehicles (Issued June 19, 2009)


	Incentives
		Sales and Use Tax Deferral for Corporate Headquarters Located in Community Empowerment Zones (Issued June 3, 2008)
		Tax Exemptions for Temporary Medical Housing Provided by Health or Social Welfare Organizations (Issued May 22, 2008)
		Sales and Use Tax Exemption for Weatherization Assistance Program (Issued May 22, 2008)
		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 August 5, 2009)
		Semiconductor Materials Manufacturers Tax Incentives (Issued December 21, 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)
		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)


	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)


	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 Personnel
		Penalty and Interest Waivers for Active Duty Military Personnel (Issued June 24, 2008)

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

	Motion Picture Companies
		WashingtonFilmWorks Contributors B&O Tax Credit - Modification (Issued May 23, 2008)
		Expanded Exemptions for Motion Picture and Video Production Companies (Issued July 15, 1997)


	Natural Gas
		B&O Tax Exemption for Sales of Natural and Manufactured Gas by Industrial Users (Issued August 5, 2009)

	Naturopathic Medicines
		Tax Exemption for Naturopathic Medicines (Issued July, 2005)

	Newspapers
		B&O Tax Rate Lowered for Printing and/or Publishing of Newspapers (Issued June 19, 2009)
		Advertising Income from Electronic Version of Printed Newspaper Now Taxed under Printing and Publishing Classification (Issued June 9, 2008)

	Nonprofit Fundraising
		Nonprofit Fundraising (Issued August 13, 2009)

	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)


	Oil Spill Tax
		Oil Spill Response Tax Suspension (Issued October 1, 2009)
		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)


	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 4, 2009)

	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/Interest Waivers
		Penalty and Interest Waivers for Active Duty Military Personnel (Issued June 24, 2008)

	Personal Chefs
		Personal Chefs (Issued January 31, 2006)

	Petroleum Products
		Petroleum Products Tax Re-imposed (Issued May 27, 2009)

	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)

	Prescription Drugs
		Prescription Drugs - Lower Tax Rate for Warehousing and Reselling (Issued October 2, 2008)

	Printing & Publishing
		B&O Tax Rate Lowered for Printing and/or Publishing of Newspapers (Issued June 19, 2009)
		Advertising Income from Electronic Version of Printed Newspaper Now Taxed under Printing and Publishing Classification (Issued June 9, 2008)
		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 - Requirements (Issued August 20, 2009)

	Property Taxes
		Assessment of Low-Income Housing - Update (Issued October 2, 2009)
		Wheat Prices Used to Determine the Assessed Value of Farm & Agricultural Land (Issued October 2, 2009)
		2009 Legislative Updates - Levies and Collection Issues (Issued July 23, 2009)
		2009 Legislative Updates - Current Use Program and Designated Forest Land (Issued July 23, 2009)
		Legislative Update - Changes in the Property Tax Exemption for Museums and Performing Arts Facilities (Issued July 8, 2009)
		Property Valuation Appeals (Issued May 20, 2009)
		Determining the Limit Factor for Increases in Property Tax Levies (Issued April 22, 2009)
		Property Tax Exemption for Nonprofit Hospitals (Issued March 6, 2009)
		Adding New Value to the Assessment Rolls (Issued September 29, 2008)
		Building Permits in Relation to Adding Value of New Construction (Issued September 15, 2008)
		2008 Legislation Updates – Levy Lid Lift, Establishing Taxing Districts Boundaries, Beach Management Districts, Binding Site Plans (Issued August 27, 2008)
		Taxing District Levy Certification (Issued July 15, 2008)

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

	Public Utility Tax
		Reduced Public Utility Tax Rate for Log Trucks (Issued June 25, 2009)
		Public Utility Tax Credits for "Billing Discounts" and "Qualified Contributions" (Issued May 27, 2009)
		Electric Utility Tax Credit for Rural Economic Development Revolving Fund (includes application) (Issued May 20, 2009)
		Public Utility Tax Deduction for Certain Transportation Activities with Respect to Agricultural Commodities (Issued July 3, 2007)

	Radioactive Waste Cleanup
		Radioactive Waste Cleanup - Support Services May Now Qualify for Reduced B&O Tax Rate (Issued June 29, 2009)

	Renewable Energy Industry
		Renewable Energy System Cost Recovery Program - Production Incentive (Issued September 23, 2009)
		Tax Incentives for Generation of Electricity from Renewable Resources (Issued June 24, 2009)
		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)

	Reseller Permits
		Reseller Permits to Replace Resale Certificates (Issued October 22, 2009)

	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)

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

	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 Energy
		Solar Energy Systems and Semiconductor Incentives (Issued July 31, 2009)
		Tax Incentives for Generation of Electricity from Renewable Resources (Issued June 24, 2009)

	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)


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

	Telecommunications
		Telephone Program Excise Tax Rates for Fiscal Year 2010 (Issued April 7, 2009)
		Sales Tax Exemption Telecommunication Services for Internet Service Providers (Issued May 23, 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)

	Temporary Staffing
		Temporary Staffing Businesses Must Collect Retail Sales Tax on Retail Services (Issued August 11, 2009)

	Timber Products
		Timber Activities - Reduced Business and Occupation Tax Rates (Issued September 29, 2008)

	Tire Fee
		Tire Fee on New Replacement Vehicle Tires (Issued July 9, 2009)

	Tobacco
		Cigarettes Sold in Washington Required to be Reduced Ignition Propensity Certified (Issued August 8, 2008)
		Cigarette Tax and Tobacco Products Tax Changes (Issued May 24, 2005)

	Trail Grooming
		Trail Grooming – Sales Tax Exemption (Issued June 26, 2008)

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


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

	US Government Sales
		Tax Exempt Sales to the US Government (Issued September 19, 2008)
		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 11, 2009)
		Use Tax on Out-of-State Repairs (Issued July 29, 2002)

	Vegetable Oil
		Waste Vegetable Oil Exemption (Issued June 12, 2008)

	Vehicle Sales
		Return of New Vehicles Under Customer Satisfaction Programs (Issued October 14, 2009)
		Consumer Assistance to Recycle and Save Act of 2009 - Federal Rebate Program (Issued July 29, 2009)
		Electric Vehicle Infrastructure Tax Exemptions (Issued July 10, 2009)
		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 November 7, 2008)

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


	Warehouse
		Prescription Drugs - Lower Tax Rate for Warehousing and Reselling (Issued October 2, 2008)
		"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 - Modification (Issued May 23, 2008)

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

	Water Associations
		Tax Reporting for Nonprofit Water Associations (Issued July 6, 1988 - Reissued August 2008)

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

	Weatherization
		Sales and Use Tax Exemption for Weatherization Assistance Program (Issued May 22, 2008)

	Wine Shipments
		Direct Wine Sales to Consumers – New Registration and Tax Collection Requirements (Issued August 6, 2009)

	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)

A

B

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E

F

G

H

I

J, K, L

M

N

O

P

Q, R

S

T

U

V

W

X, Y, Z

ACH debit filing

Aerospace

Agricultural

Aircraft Prototype

Apportionment

Auto Repair Businesses

Auto Sales

Beer and Wine

Biofuel

Boarding Homes

Boats

Charter Boats

Chemical Dependency

Cigarette

Cold Storage Warehouse

Commute Trip

Composting Facilities

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

Consignment Sales

Consumer Assistance to Recycle and Save (CARS) Act of 2009

Credit Unions

Customized Training Program

Dental Industry

Digital Goods

Direct Mail

Direct Pay Permits

Direct Sellers

Drugs

Electric Vehicles

Energy Efficient Commercial Equipment

Enhanced 911

Estate Tax

Explosives

Eyeglass Frames

Farming

Financial Businesses

Firewood Sellers

Fireworks Sales

Fish Tax

Florists

Food and Food Ingredients

Foreign Diplomat

Forest-Derived Biomass

Fruit and Vegetable Processors

Gambling

Gas Stations

Gift Certificates/Cards

Grocery Stores

High Technology

Hog Fuel

Honey Bees

Hospitals

Hotel / Motel

Hybrid Vehicles

Incentives

Insurance Companies

International Service Districts

Inventory Tracking Supplies

Laundry / Laundromat