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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 new
Aircraft Excise Tax
Aircraft Prototype
Apportionment
Auto Repair Businesses
Auto Sales

B

Bad Debt Deduction
Beer and Wine Sales to Retailers
Biofuel
Boarding Homes
Boats
Bottled Water
B&O Tax
Business Improvement Areas, Parking

C

Candy
Cannabis, Medical
Carbonated Beverages
Cedar or Specialty Wood Products, Buyers or Processors of
Chemical Dependency 
Child Welfare Services
Cigarette (Tobacco)
Cold Storage Warehouse
Colleges and Universities
Commercial Equipment, Energy Efficient
Commute Trip
Composting Facilities
Computers
Consignment Sales
Consumer Assistance to Recycle and Save (CARS) Act of 2009
Corporate Officer Liability
Credit Unions, State - New Tax Exemptions
Customized Training Program

D

Dental Industry
Digital Products
Diplomatic Tax Exemption
Direct Mail
Direct Pay Permits
Direct Sellers
Director Fees
Discount Vouchers
Dispute Resolution Centers
Drugs


E

Economic Nexus
Electric Utility Tax Credit
Electric Vehicles
Employee Meals
Energy Efficient Commercial Equipment
Enhanced 911
Estate Tax
Extended Warranties
Explosives


F

Farming
Financial Businesses
Firearms
Firewood Sellers
Fireworks Sales
Fish Tax
Florists
Food and Food Ingredients
Foreign Diplomats new
Forest-Derived Biomass

G

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


H

Health and Social Welfare Organizations
High Technology
High Unemployment County
Hog Fuel
Honey Bees
Hospitals
Hotel / Motel
Hybrid Vehicles


I

Incentives
Insurance Companies
International Service Districts
Inventory Tracking Supplies
Investment Casting


J, K, L

King County

Landscape Maintenance
Laundry / Laundromat
Leasehold Excise Tax
Liquor Agents
Litter Tax


M

Manufactured Housing
Manufacturing new
Medical Devices
Medical Marijuana, see Cannabis, Medical
Military Personnel
Military Sales
Motion Picture Companies
Municipal Utility Taxes


N

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


O

Oil Spill Tax new
Orthotic / Prosthetic


P

Paging Services
Park Model Trailers
Parking and Business Improvement Areas
Penalty Changes
Penalty/Interest Waivers
Personal Chefs new
Petroleum Products
Power Businesses
Printing & Publishing
Prescription Drugs
Professional Employer Organizations
Promoters
Property Management
Property Taxes
Public Transportation
Public Utility District
Public Utility Tax 

Q, R

Radioactive Waste Cleanup
Real Estate Brokers
Real Estate Excise Tax
Renewable Energy Industry new
Rental Car Tax
Rental of RV's and Motor Homes
Repair Businesses
Reseller Permits
Rural County Incentives

S

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

T

Tanning
Tax Avoidance
Tax Reporting Changes
Telecommunications new
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
Washington FilmWorks Contributors
Washington Government
Water Associations
Water Rights
 Weatherization
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

    FAR Part 145 Preferential B&O Tax Rate Extended (Issued May 5, 2010)
    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
  new Livestock Nutrient Management Equipment Sales Tax Exemption Reinstated (Issued May 8, 2013)
    Replacement Parts for Irrigation Systems and Water Wells (Issued August 18, 2011)
    Sales Tax Exemption to Reduce Agricultural Burning Expires (Issued October 25, 2010)
    Livestock Nutrient Management Equipment Sales Tax Exemption Suspended (Issued June 10, 2010)
    Taxability of Selling Harvested Mushrooms and Other Forest Products  (Issued August 6, 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)
    Pesticides and the Hazardous Substance Tax  (Issued November 13, 2002)
    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)
    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)

 

Aircraft Excise Tax
    Aircraft Excise Tax and Property Tax Exemption on Aircraft Used by Nonprofits as Air Ambulance (Issued April 27, 2010)

 

Aircraft Prototype

    Aircraft Prototype Exemption  (Issued July 16, 2004)

 

Apportionment
    New Apportionment Method (Issued May 28, 2010)
    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
    Clean Alternative Fuel and High Mileage Hybrid Vehicles - Sales and Use Tax Changes (Issued July 21, 2010)
    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)


B    
 

Bad Debt Deduction
    Bad Debt Deduction - Limited (Issued April 19, 2010)
     

 

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)

 

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)

 

Bottled Water
    Sales Tax Repealed on Bottled Water, Candy and Gum (Issued November 17, 2010)

 

B&O Tax
    B&O Tax Deduction Related to Qualified Dispute Resolution Centers (Issued June 18, 2012)
    Trailing Nexus (Issued Sept 10, 2010)
    For Profit Hospitals Reporting Change (Issued May 13, 2010)
    Businesses Engaged in Scientific Research and Development (Issued May 13, 2010)
    Qualified Food Cooperatives (Issued May 13, 2010)
    New Law Limits Property Management B&O Tax Exemption (Issued May 13, 2010)
    Temporary B&O Tax Rate Increase Small Business Credit Increase Active Non-Reporting Change  (Issued April 28, 2010)
     

C    
 

Candy
    B&O Credit for Candy Manufacturers Repealed (Issued November 18, 2010)
    Sales Tax Repealed on Bottled Water, Candy and Gum (Issued November 17, 2010)

 

Cannabis, Medical
    Sales of Medical Cannabis Remain Subject to Sales Tax (Issued May 31, 2011)

 

Carbonated Beverages
    Carbonated Beverage Tax Repealed (Issued November 17, 2010)

 

Charter Boats
    Refer to Boats

 

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

 

Child Welfare Services
    B&O Deduction for Amounts Received for Providing Child Welfare Services (Issued August 17, 2011)

 

Cigarette
    Cigarette Tax Rate Increase (Issued April 13, 2010)
    Refer to Tobacco

 

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

 

Colleges and Universities

    Retail Sales by Colleges and Universities (Issued October 21, 2010)
     
 

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)

 

Corporate Officer Liability
    Changes to Personal Liability for Unpaid Sales Taxes (Issued May 27, 2010)

 

Credit Unions

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

 

Customized Training Program

    B&O Tax Credit for Washington Customized Training Program Extended (Issued June 6, 2012)

D    
 

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

 

Digital Products
    Online Searchable Databases are Digital Automated Services (Issued November 4, 2010)
    Digital Products (Issued June 29, 2010)

 

Diplomatic Tax Exemption
    Foreign Diplomats Tax Exemption Program (Issued July 25, 2011)

 

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 October 27, 2011)

   
 

Direct Sellers
    Direct Seller's B&O Tax Exemption Repealed (Issued April 23, 2010)
   

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

 

Director Fees
    Director Fees are Subject to the Business and Occupation (B&O)Tax (Issued June 22, 2010)

 

Discount Vouchers
    Discount Vouchers (Issued August 23, 2012)

 

Dispute Resolution Centers
    B&O Tax Deduction Related to Qualified Dispute Resolution Centers (Issued June 18, 2012)

 

Drugs
   

B&O Tax Deduction for Physicians and Clinics that Dispense Drugs by Infusion or Injection (Issued September 11, 2007 - Revised November 13, 2012)


E    
 

Economic Nexus
    New Economic Nexus in Washington State Applies to Securities Brokers/Dealers and Fund Managers (Issued October 8, 2010)
    B&O Tax Reporting Requirement Continues After Business Activity Stops (Issued September 10, 2010)
    New "Economic Nexus" in Washington State May Impact Advertising Agencies Located Elsewhere (Issued July 9, 2010)
    New "Economic Nexus" in Washington State May Impact Businesses Receiving Royalty/Licensing Income from Patents (Issued June 30, 2010)
    Registered Out-of-State Businesses Currently Not Reporting Income from Service Activities - New Apportionment for Certain Income (Issued May 28, 2010)
    New "Economic Nexus" in Washington State May Impact Foreign Corporations (Issued May 28, 2010)
    New Apportionment Method (Issued May 28, 2010)
    Tax Attorneys and CPAs - New "Economic Nexus" in Washington State May Impact Your Clients (Issued May 28, 2010)
    New "Economic Nexus" in Washington State May Impact Financial Institutions Including Out-of-state Banks and Credit Card Issuers (Issued May 28, 2010)
    New "Economic Nexus" in Washington State May Impact Franchisors (Issued May 28, 2010)

 
 

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

 

Employee Meals
    Restaurants Providing Complimentary Meals to Employees (Issued May 24, 2011)

 

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

 

Enhanced 911
  new Telephone Program Excise Tax Rates for Fiscal Year 2014 (Issued April 26, 2013)
    Enhanced 911 Excise Tax Changes (Issued January 25, 2011)

 

Estate Tax

    New Washington Estate Tax  (Issued May 24, 2005)

 

Explosives
    Sales of Explosives  (Issued June 27, 2002)

F    

 

Farming
    See Agricultural

 

Financial Businesses

    New Law Limits First Mortgage Deduction for B&O Tax (Issued May 21, 2012)
    Limits on Interest Deduction for First Mortgages (Issued June 2, 2010)

 

Firearms

    Transfers of Firearms Between States (Issued March 1, 2011)

 

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 Rate Extended on Sea Urchins and Sea Cucumbers  (Issued April 20, 2010)

 

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

 

Food and Food Ingredients
  new Personal Chefs  (Issued January 2013)
    King County Food & Beverage Tax Expires (Issued July 25, 2011)
    Restaurants Providing Complimentary Meals to Employees (Issued May 24, 2011)
    Taxability of Soft Drinks (Updated October 31, 2012)
    "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)
    Retailers of Fountain Drinks: B&O Tax Credit for Syrup Tax Paid (Issued April 14, 2006)
    Sales of Bakery Items  (Issued April 7, 2004)

 

Foreign Diplomat
  new Foreign Diplomats Motor Vehicle Tax Exemption (Issued February 25, 2013)
    Foreign Diplomats Tax Exemption Program (Issued July 25, 2011)

 

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

G    
 

Gambling
    Temporary B&O Tax Rate Increase (Issued April 28, 2010)
    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)

h    
 

Health and Social Welfare Organizations
    B&O Tax Deduction for Amounts Received for Providing Mental Health Services (Issued August 30, 2011)
    B&O Tax Deduction for Amounts Received for Providing Child Welfare Services (Issued August 17, 2011)


 

High Technology
    High Tech B&O Tax Credit Donation (Issued September 15, 2011)
    Biotechnology Products & Medical Device Manufacturers - Tax Incentives (Issued June 1, 2006)
    High Technology Business and Occupation Tax Credit Changes  (Issued June 21, 2005)


 

High Unemployment County
    High Unemployment County Sales and Use Tax Deferral Program (Issued June 15, 2012)


 

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
    For Profit Hospitals Reporting Change (Issued May 13, 2010)
    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 - Revised November 13, 2012)
    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
    Clean Alternative Fuel and High Mileage Hybrid Vehicles - Sales and Use Tax Changes (Issued July 21, 2010)
    Electric Vehicle Infrastructure Tax Exemptions (Issued July 10, 2009)
     


I    
 

Incentives
    High Unemployment County Sales and Use Tax Deferral Program (Issued June 15, 2012)
    B&O Tax Credit for Washington Customized Training Program Extended (Issued June 6, 2012)
    High Tech B&O Tax Credit Donation (Issued September 15, 2011)
    Sales and Use Tax Exemption for Qualifying Manufacturing Machinery and Equipment Clarified (Issued June 7, 2011)
    B&O Credit for Candy Manufacturers Repealed (Issued November 18, 2010)
    Changes Affecting Tax Incentives Reports and Surveys (Issued August 12, 2010)
    Employee B&O Credit for Candy Manufacturers (Issued May 26, 2010)
    Renewable Energy Cost Recovery Incentive Program - Modification to Program (Issued May 6, 2010)
    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)
    "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)
    Tax Incentives for the Production of Solar, Methane and Wind Power  (Issued June 16, 2005)
    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)

 

Investment Casting
    Sales Tax Exemptions for the Investment Casting Process (Issued June 15, 2010)

JKL
 

King County
    King County Food & Beverage Tax Expires (Issued July 25, 2011)
    King County Rental Car Tax to be Reduced by Two Percent (Issued July 25, 2011)

 

Landscape Maintenance
    Taxability Information for Providing Landscape Maintenance, Ecological Restoration, and Wetland Banking Activities (Issued August 18, 2011)

 

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

 

Leasehold Excise Tax
    Leasehold Interest Definition (Issued June 21, 2012)
    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
  new Fresh Fruit/Vegetable, Seafood, and Dairy Product Manufacturers B&O Tax Exemptions Extended (Issued April 23, 2013)
    Sales and Use Tax Exemption for Qualifying Manufacturing Machinery and Equipment Clarified (Issued June 7, 2011)
    B&O Credit for Candy Manufacturers Repealed (Issued November 19, 2010)
    Employee B&O Credit for Candy Manufacturers (Issued May 26, 2010)
    Semiconductor Materials Manufacturers Tax Incentives (Issued December 21, 2006)

 

Medical Devices
    Federal Excise Tax on Medical Devices (Issued November 6, 2012)

 

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
    B&O Tax Credit Reinstated for Contributors to Washington Filmworks (Issued May 31, 2012)
    Expanded Exemptions for Motion Picture and Video Production Companies  (Issued July 15, 1997)

 

Municipal Utility Taxes
    City-imposed Municipal Utility Taxes are Part of Taxable Gross Income (Issued August 15, 2011)

N
 

Natural Gas

    Brokered Natural Gas Use Tax Imposed Where the Gas is Burned or Stored (Issued May 11, 2010)
    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
    Printers and Publishers of Newspapers: B&O Tax Changes and Definitions (Issued June 8, 2012)
    B&O Tax Rate Lowered for Printing and/or Publishing of Newspapers (Issued August 30, 2011)
    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)

O
 

Oil Spill Tax
  new Oil Spill Response Tax Suspended April 1, 2013 (Issued March 6, 2013)
    Oil Spill Response Tax Re-Imposed (Issued October 11, 2012)

 

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 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
  new Personal Chefs  (Issued January 2013)

 

Petroleum Products
    Petroleum Products Tax Suspension (Issued March 11, 2010)

 

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
    Printers and Publishers of Newspapers: B&O Tax Changes and Definitions (Issued June 8, 2012)
    B&O Tax Rate Lowered for Printing and/or Publishing of Newspapers (Issued June 13, 2011)
    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 Management
    New Law Expands Property Management B&O Tax Exemption (Issued July 18, 2011)
 
New Law Limits Property Management B&O Tax Exemption (Issued May 13, 2010)

 

Property Taxes
    2011 Legislative Updates and Special Session – Levies, Collection, & Appeal Issues (Issued September 21, 2011)
    2010 Legislative Updates (Issued June 30, 2010)
    Land Containing Historical Sites Classified as Open Space Land (Re-issued April 8, 2011)
    Distribution of Additional Tax and Compensating Tax (Issued May 17, 2010)
    Aircraft Excise Tax and Property Tax Exemption on Aircraft Used by Nonprofits as Air Ambulance (Issued April 27, 2010)
    Public Utility District (PUD) Privilege Tax (Issued April 13, 2010)
    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 District
 

Public Utility District (PUD) Privilege Tax (Issued April 13, 2010)

 

Public Utility Tax
    Electric Utility Tax Credit for Rural Economic Development Revolving Fund (includes application) (Issued April 30, 2010)
    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)
    Public Utility Tax Deduction for Certain Transportation Activities with Respect to Agricultural Commodities (Issued July 3, 2007)
QR
 

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

 

Real Estate Brokers

    Real Estate Brokerage Commissions (Issued June 2, 2011)

 

Real Estate Excise Tax
    Changes Affecting Real Estate Excise Tax (REET) (Issued May 27, 2010)

 

Renewable Energy Industry
  new Renewable Energy Systems Sales and Use Tax Exemption Due to Expire (Issued May 10, 2013)
    Solar Stirling Converter Manufactured in Washington Added to Renewable Energy Cost Recovery Incentive Payment Program (Issued August 30, 2011)
    Manufacturers of Solar Systems Using Stirling Converters Receive Reduced B&O Tax Rate (Issued August 29, 2011)
    Sales Tax Exemption on Solar and Other Renewable Energy Systems Changes to Program (Issued June 7, 2011)
    Renewable Energy Cost Recovery Incentive Program - Modification to Program (Issued May 6, 2010)
    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)

 

Rental Car Tax
    King County Rental Car Tax to be Reduced by Two Percent (Issued July 25, 2011)
    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)

 

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

 

Rural County Incentives
    High Unemployment County Sales and Use Tax Deferral Program (Issued June 15, 2012)
    Rural County B&O Tax Credit for New Employees in Manufacturing - Modifications (Issued July 12, 2007)

S
 

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

 

Semiconductor Materials

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

 

Solar Energy
    Solar Stirling Converter Manufactured in Washington Added to Renewable Energy Cost Recovery Incentive Payment Program (Issued August 30, 2011)
    Manufacturers of Solar Systems Using Stirling Converters Receive Reduced B&O Tax Rate (Issued August 29, 2011)
    Sales Tax Exemption on Solar and Other Renewable Energy Systems Changes to Program (Issued June 7, 2011)
    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
    Renewable Energy Cost Recovery Incentive Program - Modification to Program (Issued May 6, 2010)
    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)

 

Spirits Tax
    Claims of Constitutional Impairment of Contract made under Initiative 1183 (Issued August 30, 2012)
    Questions and Answers on Spirits Tax for Retailers (Issued March 1, 2012)

 

Streamlined Sales Tax

    Establishment of Retail Sales Tax Liability for Certain Sellers Registered Under the Streamlined Sales and Use Tax Agreement (SSUTA) (Issued November 2, 2011)
    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
 

Tanning

    Sunless Tanning is a Retail Sale (Issued March 3, 2011)
 
 

Tax Avoidance
    Legislative Change to Use Tax (Issued June 4, 2010)
    Department Authority to Disregard Tax Avoidance Transactions (Issued May 27, 2010)
    Changes Affecting Real Estate Excise Tax (REET) (Issued May 27, 2010)

 

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 2014 (Issued April 26, 2013)
    Telephone Program Excise Tax Rates for Fiscal Year 2013 (Issued April 5, 2012)
    Telephone Program Excise Tax Rates for Fiscal Year 2012 (Issued March 25, 2011)
    Enhanced 911 Excise Tax Changes (Issued Nov 2, 2010)
    Telephone Program Excise Tax Rates for Fiscal Year 2011 (Issued March 25, 2010)
    Sourcing Prepaid Wireless Calling Services (Issued December 2, 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)
 
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
    Commercial Cigarette-Making Machines Operated at Retail Establishments and the Taxation of Roll-Your-Own Cigarettes (Issued May 25, 2012)
    Moist Snuff Tax Rate and Classification Changes (Issued September 7, 2010)
    Tobacco Tax Rate Increases and Definition Changes (Issued April 15, 2010)
    Cigarette Tax Rate Increase (Issued April 13, 2010)
    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)

U
 

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)

 

Use Tax
    Legislative Change to Use Tax (Issued June 4, 2010)
    Certain Taxpayers to Pay Use Tax Directly to the Department of Revenue  (Issued August 11, 2009)

V

 

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 Veterinarians  (Issued October 12, 2001)

W
 

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)
    Warehouse Sales Tax Exemption  (Issued September 19, 1997)

 

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

 

WashingtonFilmWorks Contributors
    B&O Tax Credit Reinstated for Contributors to Washington Filmworks (Issued May 31, 2012)
   
 

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)

XYZ