Public Records Index - Publications

A complete list of publications is listed below. To quickly find your publication, click on the first letter of the title below:

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

All Property Tax, Timber Tax, and Unclaimed Property publications are grouped together.

Active Nonreporting Brochure	Active Nonreporting guidelines and criteria.
Aerospace Industry	List of aerospace tax incentives.
Agriculture: Farmers and Use Tax
Agriculture Guide	Help farmers understand their tax liability.
Aircraft Taxes	Explanation of the annual taxes imposed on using an aircraft in Washington.
Audit Process Brochure	Covers audit process including documents to be examined and what happens after audit.
Auto Dealer Guide to Excise Taxes	B&O Sales/use tax application for auto dealers.
Beauticians Guide	Industry specific information for beauticians.
Benchmarking Administrative Tax Appeals	This report compares the appeal process with other states.
Brokered Natural Gas Tax	Explanation of the tax and rates.
Business and Occupation (B & O) Tax	Business and occupation tax fact sheet.
Business Outreach Workbook	Workbook to help new and existing businesses better understand Washington 's tax structure.
Business Tax Guide	Information on filing excise taxes.
Business Tax Overview	Overview of Washington State business taxes.
Child Care Operators	Industry specific information for child care operators.
Cigarette Tax	General cigarette tax information.
Commercial Fishing Tax Guide	Describes the application of taxes to persons engaged in commercial fishing operations.
Commercial Vessel Tax	Explanation of personnel property tax on commercial vessels.
Common Business Activities Table	Common classifications reported on the excise tax return.
Computer Assisted Audit Program (CAAP) Q&A
Construction Tax Guide	Tax information for the construction industry.
Convention and Trade Center	Explanation of the tax and rates.
Do you need to register your business? Below Minimum Brochure	Criteria on whether or not taxpayers must register with the Department of Revenue.
EFT Booklet - Your Guide to the Electronic Funds Transfer Program	Explanation of Electronic Funds Transfer program.
E-file brochure (Get Connected)	Learn about the Department's online tax filing program.
Electronic Funds Transfer	Explains the payment of taxes by electronic funds transfer (EFT).
Enhanced 911 Tax	Explanation of the tax and rates.
Enhanced Food Fish	Explanation of the tax and rates.
Estate Tax	Explanation of the tax and rates.
Excise Tax Law Book Supplement	Supplement to Excise Tax Law book.
Excise Tax Laws	Title 82, Revised Code of Washington (RCW) and miscellaneous ancillary tax laws.
Excise Tax Rule Book	Washington Administrative Code (WAC) chapter 458-20 (Excise tax rules) and WAC 458-276 (public records).
No publications are listed under "F" or "G."
Hazardous Substance Tax	Explanation of the tax and rates.
High Technology Business and Occupation Tax Credit
High Technology Sales/Use Tax Deferral
Hospital Tax Guide	Common reporting problems and solutions to avoid them.
How to Amend Your Tax Return	Explains the steps to amend your tax return.
Indian Tax Guide
Intermediate Care Facilities (IMR) Tax	Explanation of the tax and rates.
No publications are listed under "J" or "K."
Leasehold Excise Tax	Basic overview of the Leasehold Excise Tax in a question and answer form.
Litter Tax	Explanation of the tax and rates.
Local Sales and Use Tax Rates and Changes	Provides the local codes and tax rates for all state locations and reporting guidelines.
Local Sales Tax Change Notices	Notices of tax rate changes.
Lodging Tax Guide	Better understand the taxes that apply to lodging and the proper tax classifications.
Managed Audit Program
Manufacturers' Sales/Use Tax Exemption
Motor Vehicle Sales/Use Tax	Explanation of the tax and rates.
NBO Brochure: Get the Inside Scoop on Washington 's Taxes
Nonprofit Organizations	Describes tax requirements and exemptions for nonprofit organizations.
Oil Spill Tax	Explanation of the tax and rates.
Out-of-state Businesses, Guide for	Tax information for out-of-state businesses.
Outline of Major Washington Taxes and Rates	Outline of Washington State taxes and rates. (2004 biennium)
Petroleum Products Tax	Explanation of the tax and rates.
Property Tax: Appealing Your Property Tax Valuation to the County Board of Equalization Assessor's Reference Manual Board of Equalization Manual Commercial Vessel Tax Homeowner's Guide to Property Tax Industrial Valuation Guidelines Leasehold Excise Tax Newsletter The Property Tax Review Nonprofit Organizations Open Space Taxation Act Paying Your Property Taxes Under Protest Personal Property Tax Personal Property Valuation Guidelines Property Tax Calendar Property Tax Deferrals for Senior Citizens and Disabled Persons Property Tax Exemptions for Senior Citizens and Disabled Persons Property Tax Exemptions of Intangible Assets Property Tax State School Levy Resolution/Ordinance Procedure for Increasing Property Tax Revenue
Public & Confidential Information Guidelines (pdf)
Public Records Index
Public Records and Confidentiality Laws Q&A (pdf)
Public Utility Tax	Explanation of the tax and rates.
No publications are listed under "Q."
Real Estate Excise Tax	Tax on the sale of real estate.
Refuse (solid waste) Tax	Explanation of the tax and rates.
Regional Transit Authority Tax	Explanation of the tax and rates.
Rental Car Tax	Explanation of the tax and rates.
Requirements to Become a Cigarette Wholesaler	Explains steps to become cigarette wholesaler.
Resale Certificate	Describes when and how to use a resale certificate as an exemption from the retail sales tax.
Restaurant Tax Guide (pdf)	Assists persons engaged in restaurant and other related businesses to better understand the taxes that apply to their business.
Retail Sales Tax
Rural County (Distressed Area) Business and Occupation Tax Credit for New Employees
Rural County (Distressed Area) Sales/Use Tax Deferral Program
Small Business B & O Tax Credit Table for Annual Filers	Annual Small Business B&O tax tables.
Small Business B & O Tax Credit Table for Monthly Filers	Monthly Small Business B&O tax tables.
Small Business B&O Tax Credit Table for Quarterly Filers	Quarterly Small Business B&O tax tables.
School Districts Tax Guide	General tax information to assist school districts comply with their tax reporting responsibilities.
Special Hotel/Motel Tax	Explanation of the tax and rates.
Special Notices	List of special notices by subject that provide information on legislative changes and tax application.
Solid Fuel Burning Device Fee	Explanation of the fee and rate.
Syrup Tax	Explanation of the tax and rate.
Tavern Tax Guide	Assists persons engaged in the tavern business to better understand the taxes that apply to taverns.
Tax Classifications, Credits, and Deduction Definitions	Explains the tax classifications, credits and deductions that may appear on an excise tax return.
Tax Consultation Service	Explanation of the tax consultation visits provided by the Department of Revenue.
Tax Facts	Newsletter to taxpayers with general information, rule changes, legislative tax changes, answers to frequently asked questions.
Tax, Title and Registration of Boats (w/DOL)
Tax Incentives	Incentive Programs: Deferrals, Exemptions and credits offered by the state of Washington.
Tax Reference Manual	General description and historical information on over 50 taxes.
Taxpayer Rights and Responsibilities	Information on agency procedures and services available to taxpayers.
Temporary Registration Brochure	Guidelines to register as a temporary business.
Timber Tax:
Examples of Taxable Road Costs on Public Timber Sales
Forest Excise Tax "Salmon Credit" Study, Final Report
Forest Land and Timber Tax, Washington State
Forest Tax Bulletin	Explanation of the application of timber law and rules.
Guidelines for Forest Land Management Plans
Harvester Stumpage Value Packets	SVA 1, 2, 3, 4, 5, 6, 7, & 10
Notice to Forest Excise Taxpayers (Both Private and Public Harvesters) Clarification on the Business and Occupation (B&O) Tax
Taxation of Road and Road Abandonment Examples, Department of Natural Resources Timber Sales	Help purchasers of Department of Natural Resources timber sales determine costs taxable under the Forest Excise Tax.
Taxation of the "Other Considerations" on the Public Timber Sales
Timber from Private Land and Public Land: Reporting Information
Tobacco Products Tax	Explanation of the tax and fee.
Transient Rental Income	Explanation of the tax and fee.
Unclaimed Property:
Abandonment Periods
Asset Locators, Heir Finder and Public Information	A guide to determining the unclaimed property you need to track and report.
Financial Institutions
General Information
Holder Report
Insurance Industry
Local Governments
Notification of Owners
Record Retention, Audits and Internal Control
Stock, Bonds, Mutual Funds and Employee Benefits
Unpresented Checks
Unclaimed Property Newsletter
Unclaimed Property Reporting Booklet
Unclaimed Property (You may be richer than you think)
Use Tax
Use tax on Imports into Washington State
Vessel Brokers and Dealers Tax Guide	B&O sales and use tax applications for vessel brokers and dealers.
Veterinarians Tax Guide
Voluntary Disclosure Program
Warehouse Tax Incentive	Provides criteria for taking the incentive.
Washington State Tax Guide	Information for out-of-state businesses.

No publications are listed under "X," "Y," or "Z."

X	Help