Special Notice Listing by Subject

Get a form or publication

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

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
Telecommunications
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


	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)

	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)


	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)


	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)


	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)

	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)


	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)


	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)


	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)


	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 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)


	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)


	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)


	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
		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)


	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)


	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)


	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 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)


	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)

	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 Veterinar ians (Issued October 12, 2001)


	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)

A

B

C

D

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

Annual Survey

Apportionment

Auto Repair Businesses

Beef Processors

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

Credit Unions

Customized Training Program

Dental Industry

Digital Goods

Direct Mail

Direct Pay Permits

Direct Sellers

Drugs

Enhanced 911

Estate Tax

Explosives

Eyeglass Frames

Financial Businesses

Firewood Sellers

Fireworks Sales

Fish Tax

Food and Food Ingredients

Foreign Diplomat

Fruit and Vegetable Processors

Gambling

Gift Certificates/Cards

High Technology

Hospitals

Hotel / Motel

Incentives

Insurance Companies

International Service Districts

Inventory Tracking Supplies

Laundry / Laundromat

Leasehold Tax

Liquor Agents

Litter Tax

Manufactured Housing

Manufacturing

Military Sales

Motion Picture Companies

Natural Gas

Naturopathic Medicines

Nonprofit Fundraising