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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; there may be a lag in updating a Special Notice to reflect more recent legislation.

See the special notices page original version here.

Special Notice Title Issue Date Year Subject Secondary Subject Alternative Subject
Sales to Nonresident Corporations with Corporate Nonresident Permits September 28, 2016 2016 Nonresident    
Selling Beer and Wine to Retailers September 23, 2016 2016 Beer and Wine    
Sales and Use Tax Exemption available for new FAR Part 145 Repair Stations construction September 9, 2016 2016 Aerospace    
Changes to Annual Tax Incentive Reports and Surveys August 30, 2016 2016 Incentives    
Petroleum Products Tax July 13, 2016 2016 Petroleum    
Changes to Clean Alternative Fuel Vehicles and Plug-In Hybrids Sales/Use Tax Exemptions June 23, 2016 2016 Hybrids Alternative Fuel  
Legislative Update - Providing home ownership opportunitites for low income households June 9, 2016 2016 Property Tax    
Update: Chemical Dependendecy Services Added to B&O Tax Deduction for Providing Mental Health Services under a Government Funded Program June 8, 2016 2016 Chemical Dependency    
Retail Sales Tax Exemption for Sales of Motor Vehicles to Tribes and Enrolled Tribal Members June 3, 2016 2016 Sales Tax Exemption Tribes and Enrolled Tribal Members vehicle sale to a tribe or an enrolled tribal member
Penalty and Interest Waiver for Unclaimed Property Holders and Administrative Changes June 2, 2016 2016 Unclaimed Property penalty interest waiver
Trade Convention Exception from Nexus for Retail Sales May 27, 2016 2016 Nexus   exception to Washington’s nexus law
Credit for hiring unemployed veterans May 24, 2016 2016 Veterans Credit unemployed veterans for full-time employment positions located in Washington beginning October 1, 2016
Tax credits related to clean alternative fuel commercial vehicles expanded May 11, 2016 2016 Incentives Alternative fuel  
High unemployment county sales and use tax deferral program eligible counties from July 1, 2016 - June 30, 2018 May 11, 2016 2016 Incentives High unemployment  
Auto repair shops must post 'customer rights' sign May 9, 2016 2016 Auto repair    
Cooperatives exempt from taxes on marijuana provided to members May 6, 2016 2016 Marijuana    
Sales and use tax exemption for marijuana retailers with a medical endorsement May 6, 2016 2016 Marijuana    
Sales and use tax exemptions for certain low-THC products from health care professionals May 6, 2016 2016 Marijuana    
Tire sellers collect new studded tire fee April 1, 2016 2016 Tires   studded tire fees retail vehicle
Trailing Nexus February 2, 2016 2016 Nexus Trailing  
Late Payment Penalty Rates Increase February 1, 2016 2016 Penalty    
How to Tax Soft Drinks and Other Beverages December 2, 2015 2015 Food and Food Ingredients Soft Drinks Beverages
Legislative Update Clarifying treatment of deferral lien balances included in certificates of delinquency November 13, 2015 2015 Property Taxes
New Clean Alternative Fuel Vehicles and Plug-In Hybrids Sales/Use Tax Exemptions October 16, 2015 2015 Clean Alternative Fuel Hybrid Vehicles Auto/Vehicle Sales
Changes for Recreational Services and Athletic/Fitness Facilities Coming Jan. 1, 2016 October 13, 2015 2015 Amusement and Recreation Services / Athletic & Fitness Facilities
Martial Arts Facilites Must Begin Collecting Sales Tax January 1, 2016 October 13, 2015 2015 Martial Arts Athletic & Fitness Facilities Recreational Services
Oil Spill Response Tax Re-Imposed October 6, 2015 2015 Oil Spill Tax
Commute Trip Reduction Tax Credit Extended to July 1, 2024 October 2, 2015 2015 Commute Trip
Nonresident Vessel Permits for Entity-Owned Vessels August 26, 2015 2015 Vessels Nonresidents
Hazardous Substance Tax Exemption for Agricultural Crop Protection Products August 21, 2015 2015 Hazardous Substance Tax Agricultural Crop Protection
Sales and Use Tax Deferral for Manufacturers August 21, 2015 2015 Manufacturing
Legislative Update - Income Thresholds for Property Tax Relief Programs for Senior Citizens and Disabled Persons August 12, 2015 2015 Property Taxes
Dairy Product Manufacturers' B&O Tax Deductions Extended - Update on Tax Reporting Requirements August 10, 2015 2015 Manufacturing Dairy Manufacturer
Seafood Product Manufacturers B&O Tax Exemptions Extended - Change in Filing Requirements August 6, 2015 2015 Manufacturing Seafood Manufacturer
Machinery and Equipment Used in Developing Software July 27, 2015 2015 Manufacturing Software Development
Tax Exemptions Extended for Certain Purchases by Eligible Data Centers and Their Tenants July 27, 2015 2015 Incentives Data Centers
Fresh Fruit or Vegetable Manufacturers B&O Tax Exemptions Extended - Change in Filing Requirements July 24, 2015 2015 Manufacturing Fresh Fruit Vegetal Manufacturer
Royalties B&O Tax Rate Increase July 24, 2015 2015 B&O Tax Royalties
Sales Tax Exemption for Investment Casting Process July 23, 2015 2015 Investment Casting
Legislative Changes for Honey Beekeepers July 17, 2015 2015 Honey Bees
Reduced public utility tax rate for log transportation businesses July 16, 2015 2015 Public Utility Tax
Legislative Update - Refunds for Manifest Error Corrections July 9, 2015 2015 Property Taxes
Public Utility Districts Can Produce and Sell Renewable Natural Gas July 9, 2015 2015 Public Utility District
Temporary Sales and Use Tax Exemptions for Medical Marijuana from Collective Gardens July 9, 2015 2015 Marijuana
Environmental Handling Charge on Mercury-Containing Light Bulbs Exempt from Business and Occupation (B&O) Tax June 22, 2015 2015 B&O Tax Mercury Light Bulbs Environmental Handling Charge
Oil Spill Tax Expanded to Oil Transported by Rail August 10, 2015 2015 Oil Spill Tax
Legislative Changes for Anaerobic Digester Operators June 20, 2015 2015 Agricultural Anaerobic Digester
Equipment Approved for "Made in Washington" Renewable Energy Systems Cost Recovery Incentive Payments June 16, 2015 2015 Renewable Energy Industry
Compressed Natural Gas and Liquefied Natural Gas Used as Transportation Fuel  June 12, 2015 2015 Natural Gas
Restaurants Providing Complimentary Meals to Employees June 11, 2015 2015 Restaurants Emplyees Meals
Documenting Purchases Paid by United States Government Credit Card May 11, 2015 2015 US Government Sales
Lodging Purchases Paid with a United States Government Credit Card May 11, 2015 2015 US Government Sales
Petroleum Products Tax Re-imposed May 6, 2015 2015 Petroleum Products
Tax Implications of Firearms Dealers December 4, 2014 2014 Firearms
Tax Reporting for Consignment Sales November 18, 2014 2014 Consignment Sales
Semiconductor Materials Manufacturers Filing Requirements Amended for Annual Tax Incentive Survey and Report August 14, 2014 2014 Manufacturing Semiconductor Manufacturer
Legislative Update - Federally Recognized Indian Tribes - ESHB 1287 July 2, 2014 2014 Property Taxes
New and Extended Aerospace Tax Preferences July 1, 2014 2014 Aerospace Incentives
Legislative Update - Standardized Criteria Established for Exempt Nonprofits June 17, 2014 2014 Property Taxes
Change to the Sales Tax Exemption for Livestock Nutrient Management June 14, 2014 2014 Agricultural Livestock Nutrient Management
High Technology B&O Tax Credit for Qualified R&D Expenditures and the High Technology Sales and Use Tax Deferral Set to Expire June 14, 2014 2014 High Technology Incentives
Requirements for Long Term Moorage Providers June 14, 2014 2014 Vessels Marinas
Legislative Update - Current Use, Marijuana, and Designated Forest Land Legislation June 12, 2014 2014 Property Taxes Cannabis
Recreational and Medical Marijuana - Repeal and Clarification of Excise Tax Deductions, Exemptions, and Preferential Rates June 12, 2014 2014 Marijuana Cannabis
Repair Parts and/or Services for Farm Machinery and Equipment – Sales and Use Tax Exemptions Update June 3, 2014 2014 Agricultural Repair Parts Farm Machinery
Brokered Sales of Vessels – Determining the Place of Sale May 14, 2014 2014 Vessels
Vessel Deconstruction - Sales and Use Tax Exemption May 1, 2014 2014 Vessels
Timber Activities - Reduced Business and Occupation Tax Rates January 14, 2014 2014 Timber Products
Legislative Update - Valuation of Publicly Owned Property and Elimination of Leasehold Excise Tax Credit January 10, 2014 2014 Property Taxes
Legislative Update - Changes in the statute to clarify inclusion of deferral balances in certificates of delinquency and treatment of proceeds when tax title properties are rented or sold December 30, 2013 2013 Property Taxes
E911 Taxes Must Be Collected by Sellers of Prepaid Wireless November 21, 2013 2013 Telecommunications Enhanced 911 E911
Purchase of Clay Targets by a Nonprofit Gun Club November 18, 2013 2013 Nonprofit Gun Clubs Clay Targets
How Taxes Apply to Charges for Kiosk and Cart Spaces in Shopping Malls October 24, 2013 2013 Kiosks
Is Prepared Food More Than 75% of Your Total Food Sales? Important Tax Information October 22, 2013 2013 Food and Food Ingredients Prepared Food Restaurants
Legislative Update - Changes in the Property Tax Exemption for Nonprofit Fair Associations October 17, 2013 2013 Property Taxes
Paymaster Deduction September 27, 2013 2013 Paymaster Employer of Record
Blood and Tissue Bank Definitions Expanded September 26, 2013 2013 Blood and Tissue Banks
Brokered Natural Gas Use Tax Imposed Where the Gas is Burned or Stored September 25, 2013 2013 Natural Gas
Sales/Use Tax Exemption on Purchases of Renewable Energy Systems Extended; Thermal Heat Systems Added; Annual Tax Incentive Survey Required for Refund Applicants September 24, 2013 2013 Renewable Energy Industry Incentives
Purchases of Standard Financial Information by Qualifying International Investment Management Companies September 19, 2013 2013 Financial Businesses International Investment
Sales of Propane and Natural Gas to Mint Growers September 5, 2013 2013 Agricultural Mint Growers
Business and Occupation Tax Credit for Harvesters of Forest-Derived Biomass Continues August 20, 2013 2013 Forest-Derived Biomass
Sales/Use Tax Exemption on Purchases of Hog Fuel Extended: Annual Tax Incentive Survey Required August 20, 2013 2013 Hog Fuel
Sales of Charcoal Briquettes, Wood Chips, and Similar Items to Restaurants August 16, 2013 2013 Food and Food Ingredients Charcoal Wood Chips
Industrial Development District Levies for Port Districts August 8, 2013 2013 Property Taxes
Tax Exemptions for Honey Beekeepers July 13, 2013 2013 Honey Bees
Telephone Tax Changes Effective August 1, 2013 July 13, 2013 2013 Telecommunications
Excess Leasehold Excise Tax Credit Eliminated July 1, 2013 2013 Leasehold Excise Tax
Sales of Automotive Adaptive Equipment to Disabled Veterans June 28, 2013 2013 Disabled Veterans Adaptive Automotive Equipment
Transit Authorities Providing Paratransit Services June 26, 2013 2013 Transit Authorities
Telephone Program Excise Tax Rates for Fiscal Year 2014 April 26, 2013 2013 Telecommunications
Oil Spill Response Tax Suspended April 1, 2013 March 6, 2013 2013 Oil Spill Tax
Foreign Diplomats Motor Vehicle Tax Exemption February 25, 2013 2013 Foreign Diplomat
Personal Chefs January 16, 2013 2013 Food and Food Ingredients Personal Chefs Prepared Food
B&O Tax Deduction for Physicians and Clinics that Dispense Drugs by Infusion or Injection November 13, 2012 2012 Drugs Prescription Drugs Hospitals
Federal Excise Tax on Medical Devices November 6, 2012 2012 Medical Devices
Oil Spill Response Tax Re-Imposed October 11, 2012 2012 Oil Spill Tax
Claims of Constitutional Impairment of Contract made under Initiative 1183 August 30, 2012 2012 Spirits Tax
Discount Vouchers August 23, 2012 2012 Discount Vouchers
Leasehold Interest Definition June 21, 2012 2012 Leasehold Excise Tax
B&O Tax Deduction Related to Qualified Dispute Resolution Centers June 18, 2012 2012 Dispute Resolution Centers
Printers and Publishers of Newspapers: B&O Tax Changes and Definitions June 8, 2012 2012 Newspapers Printing & Publishing
B&O Tax Credit for Washington Customized Training Program Extended June 6, 2012 2012 Customized Training Program Incentives
B&O Tax Credit Reinstated for Contributors to Washington Filmworks May 31, 2012 2012 Motion Picture Companies WashingtonFilmWorks Contributors
Commercial Cigarette-Making Machines Operated at Retail Establishments and the Taxation of Roll-Your-Own Cigarettes  May 25, 2012 2012 Tobacco Cigarettes
New Law Limits First Mortgage Deduction for B&O Tax May 21, 2012 2012 Financial Businesses First Mortgage Deduction
Telephone Program Excise Tax Rates for Fiscal Year 2013  April 5, 2012 2012 Telecommunications
Questions and Answers on Spirits Tax for Retailers March 1, 2012 2012 Spirits Tax
Establishment of Retail Sales Tax Liability for Certain Sellers Registered Under the Streamlined Sales and Use Tax Agreement (SSUTA) November 2, 2011 2011 Streamlined Sales Tax
Certain Taxpayers to Pay Use Tax Directly to the Department of Revenue October 27, 2011 2011 Direct Pay Permits Use Tax
2011 Legislative Updates and Special Session – Levies, Collection, & Appeal Issues September 21, 2011 2011 Property Taxes
High Tech B&O Tax Credit Donation September 15, 2011 2011 High Technology Incentives
B&O Tax Rate Lowered for Printing and/or Publishing of Newspapers August 30, 2011 2011 Newspapers Printing & Publishing
Solar Stirling Converter Manufactured in Washington Added to Renewable Energy Cost Recovery Incentive Payment Program August 30, 2011 2011 Renewable Energy Industry Solar Semiconductor
Replacement Parts for Irrigation Systems and Water Wells  August 18, 2011 2011 Agricultural Irrigation systems
Taxability Information for Providing Landscape Maintenance, Ecological Restoration, and Wetland Banking Activities August 18, 2011 2011 Landscape Maintenance
B&O Tax Deduction for Amounts Received for Providing Child Welfare Services August 17, 2011 2011 Health and Social Welfare Organizations Child Welfare Services
City-imposed Municipal Utility Taxes are Part of Taxable Gross Income August 15, 2011 2011 Municipal Utility Taxes
Foreign Diplomats Tax Exemption Program July 25, 2011 2011 Foreign Diplomats
King County Rental Car Tax to be Reduced by Two Percent July 25, 2011 2011 Rental Car Tax King County
New Law Expands Property Management B&O Tax Exemption July 18, 2011 2011 Property Management
Sales and Use Tax Exemption for Qualifying Manufacturing Machinery and Equipment Clarified June 7, 2011 2011 M&E Incentives Manufacturing Equipment
Real Estate Brokerage Commissions June 2, 2011 2011 Real Estate Brokers
Land Containing Historical Sites Classified as Open Space Land April 8, 2011 2011 Property Taxes
Telephone Program Excise Tax Rates for Fiscal Year 2012 March 25, 2011 2011 Telecommunications
Sunless Tanning is a Retail Sale March 3, 2011 2011 Tanning
Transfers of Firearms Between States March 1, 2011 2011 Firearms
Enhanced 911 Excise Tax Changes January 25, 2011 2011 Telecommunications Enhanced 911 E911
Carbonated Beverage Tax Repealed November 17, 2010 2010 Carbonated Beverages Soda Tax Pop Tax
Sales Tax Repealed on Bottled Water, Candy and Gum November 17, 2010 2010 Food and Food Ingredients Bottled Water Candy  
Online Searchable Databases are Digital Automated Services November 4, 2010 2010 Digital Products Online Searchable Databases Digital Automated Services
Retail Sales by Colleges and Universities October 21, 2010 2010 Colleges and Universities
Moist Snuff Tax Rate and Classification Changes September 7, 2010 2010 Tobacco Moist Snuff Snuff
Changes Affecting Tax Incentives Reports and Surveys August 12, 2010 2010 Incentives
2010 Legislative Updates June 30, 2010 2010 Property Taxes
Digital Products June 29, 2010 2010 Digital Products
Director Fees are Subject to the Business and Occupation (B&O)Tax June 22, 2010 2010 Director Fees
Legislative Change to Use Tax June 4, 2010 2010 Use Tax Tax Avoidance
Limits on Interest Deduction for First Mortgages June 2, 2010 2010 Financial Businesses First Mortgage Deduction
Changes Affecting Real Estate Excise Tax (REET) May 27, 2010 2010 Real Estate Excise Tax REET Tax Avoidance
Changes to Personal Liability for Unpaid Sales Taxes May 27, 2010 2010 Corporate Officer Liability
Department Authority to Disregard Tax Avoidance Transactions May 27, 2010 2010 Tax Avoidance
Distribution of Additional Tax and Compensating Tax May 17, 2010 2010 Property Taxes
Businesses Engaged in Scientific Research and Development May 13, 2010 2010 B&O Tax Research and Development
For Profit Hospitals Reporting Change May 13, 2010 2010 B&O Tax For Profit Hospitals
New Law Limits Property Management B&O Tax Exemption May 13, 2010 2010 Property Management
Qualified Food Cooperatives May 13, 2010 2010 B&O Tax Food Cooperatives
Renewable Energy Cost Recovery Incentive Program - Modification to Program May 6, 2010 2010 Renewable Energy Industry Incentives Solar, Methane and Wind Power
FAR Part 145 Preferential B&O Tax Rate Extended May 5, 2010 2010 Aerospace FAR Part 145
Electric Utility Tax Credit for Rural Economic Development Revolving Fund April 30, 2010 2010 Public Utility Tax
Temporary B&O Tax Rate Increase Small Business Credit Increase Active Non-Reporting Change April 28, 2010 2010 B&O Tax Small Business Credit Gambling
Aircraft Excise Tax and Property Tax Exemption on Aircraft Used by Nonprofits as Air Ambulance April 27, 2010 2010 Aircraft Excise Tax Property Taxes
Direct Seller's B&O Tax Exemption Repealed  April 23, 2010 2010 Direct Sellers
Fish Tax Rate Extended on Sea Urchins and Sea Cucumbers April 20, 2010 2010 Fish Tax
Bad Debt Deduction - Limited April 19, 2010 2010 Bad Debt Deduction
Tobacco Tax Rate Increases and Definition Changes April 15, 2010 2010 Tobacco
Cigarette Tax Rate Increase April 13, 2010 2010 Tobacco Cigarettes
Public Utility District (PUD) Privilege Tax April 13, 2010 2010 Public Utility District Property Taxes
Telephone Program Excise Tax Rates for Fiscal Year 2011 March 25, 2010 2010 Telecommunications
Petroleum Products Tax Suspension March 11, 2010 2010 Petroleum Products
Sourcing Prepaid Wireless Calling Services December 2, 2009 2009 Telecommunications Prepaid Wireless
Reseller Permits to Replace Resale Certificates October 22, 2009 2009 Reseller Permits
Return of New Vehicles Under Customer Satisfaction Programs October 14, 2009 2009 Auto/Vehicle Sales Customer Satisfaction Programs
Assessment of Low-Income Housing - Update October 2, 2009 2009 Property Taxes
Wheat Prices Used to Determine the Assessed Value of Farm & Agricultural Land October 2, 2009 2009 Property Taxes
Special Event Promoters - Requirements August 20, 2009 2009 Promoters Special Events
Fireworks Sales: Distributors and Retail Sales by Nonprofit Organizations Tax Registration and Reporting Requirements August 13, 2009 2009 Fireworks Sales
Reporting Instructions for Composting Facilities August 13, 2009 2009 Composting Facilities
Taxability of the Charter Boat Industry August 13, 2009 2009 vessels Charter Boats bare boat
Temporary Staffing Businesses Must Collect Retail Sales Tax on Retail Services August 11, 2009 2009 Temporary Staffing Staffing
Direct Wine Sales to Consumers – New Registration and Tax Collection Requirements August 6, 2009 2009 Beer and Wine Wine Shipments
Taxability of Selling Harvested Mushrooms and Other Forest Products August 6, 2009 2009 Agricultural Mushrooms Forest Products
B&O Tax Exemption for Sales of Natural and Manufactured Gas by Industrial Users August 5, 2009 2009 Natural Gas Incentives
Tax Application Change on the Transfer of Used Park Model Trailers August 4, 2009 2009 Park Model Trailers
Consumer Assistance to Recycle and Save Act of 2009 - Federal Rebate Program July 29, 2009 2009 Recycle and Save Act Auto/Vehicle Sales
2009 Legislative Updates - Current Use Program and Designated Forest Land July 23, 2009 2009 Property Taxes
2009 Legislative Updates - Levies and Collection Issues July 23, 2009 2009 Property Taxes
Electric Vehicle Infrastructure Tax Exemptions July 10, 2009 2009 Electric Vehicles Hybrid Vehicles Vehicle Sales
Tire Fee on New Replacement Vehicle Tires July 9, 2009 2009 Tire Fees
Legislative Update - Changes in the Property Tax Exemption for Museums and Performing Arts Facilities July 8, 2009 2009 Property Taxes
Sales Tax Sourcing for Direct Mail Sellers July 2, 2009 2009 Direct Mail
Radioactive Waste Cleanup - Support Services May Now Qualify for Reduced B&O Tax Rate June 29, 2009 2009 Radioactive Waste Cleanup
Public Utility Tax Credits for "Billing Discounts" and "Qualified Contributions" May 27, 2009 2009 Public Utility Tax Billling Discounts
Property Valuation Appeals May 20, 2009 2009 Property Taxes
Determining the Limit Factor for Increases in Property Tax Levies April 22, 2009 2009 Property Taxes
Property Tax Exemption for Nonprofit Hospitals March 6, 2009 2009 Property Taxes Hospitals
Vessels and Nonresident Individuals Tax Exemptions and Use Permit November 7, 2008 2008 Nonresidents Vessels
Prescription Drugs - Lower Tax Rate for Warehousing and Reselling October 2, 2008 2008 Prescription Drugs Warehouse
Adding New Value to the Assessment Rolls September 29, 2008 2008 Property Taxes
Building Permits in Relation to Adding Value of New Construction September 15, 2008 2008 Property Taxes
2008 Legislation Updates – Levy Lid Lift, Establishing Taxing Districts Boundaries, Beach Management Districts, Binding Site Plans August 27, 2008 2008 Property Taxes
Cigarettes Sold in Washington Required to be Reduced Ignition Propensity Certified August 8, 2008 2008 Tobacco Cigarettes
Tax Reporting for Nonprofit Water Associations August 8, 2008 2008 Water Associations
Taxing District Levy Certification July 15, 2008 2008 Property Taxes
Trail Grooming – Sales Tax Exemption June 26, 2008 2008 Trail Grooming
Energy Efficient Commercial Equipment June 24, 2008 2008 Energy Efficient Commercial Equipment
Penalty and Interest Waivers for Active Duty Military Personnel June 24, 2008 2008 Military Personnel Penalty/Interest Waivers
Gasoline Service Stations - B&O Tax Credit for Alternative Power Generation Device Purchases  June 19, 2008 2008 Gas Stations
Aerospace Manufacturers Tax Incentives June 13, 2008 2008 Aerospace
Aerospace Tooling Manufacturers Tax Incentives June 13, 2008 2008 Aerospace
Non-manufacturer Aerospace Incentives June 13, 2008 2008 Aerospace
Tax Incentives for Federal Aviation Regulation Part 145 Repair Stations June 13, 2008 2008 Aerospace FAR Part 145
Waste Vegetable Oil Exemption June 12, 2008 2008 Waste Vegetable Oil Incentives Biofuel
Advertising Income from Electronic Version of Printed Newspaper Now Taxed under Printing and Publishing Classification June 9, 2008 2008 Newspapers Printing & Publishing Advertising
Qualifying Florists Exempt from Destination Sales Tax Sourcing  June 5, 2008 2008 Florists Grocery Stores
Sales and Use Tax Deferral for Corporate Headquarters Located in Community Empowerment Zones June 3, 2008 2008 Incentives Community Empowerment Zones
Sales Tax Exemption Telecommunication Services for Internet Service Providers May 23, 2008 2008 Telecommunications Internet Service Providers
Sales and Use Tax Exemption for Weatherization Assistance Program May 22, 2008 2008 Weatherization Incentives
Tax Exemptions for Temporary Medical Housing Provided by Health or Social Welfare Organizations May 22, 2008 2008 Temporary Medical Housing Incentives Hospitals
Rural County B&O Tax Credit for New Employees in Manufacturing - Modifications July 12, 2007 2007 Rural County Incentives
Biofuel Sellers - Update July 6, 2007 2007 Biofuel
Public Utility Tax Deduction for Certain Transportation Activities with Respect to Agricultural Commodities July 3, 2007 2007 Public Utility Tax
"Cold Storage Warehouse" Added to Warehouse Sales Tax Remittance Program July 2, 2007 2007 Cold Storage Warehouse Incentives Warehouse
Vessels and Nonresident Individuals Tax Exemptions and Use Permit June 13, 2007 2007 Nonresidents Vessels
Vehicles and Parts Sales to Nonresidents June 4, 2007 2007 Nonresidents Auto/Vehicle Sales
Sales of Auto Parts to Nonresidents and Annual Notification for Repair Facilities May 31, 2007 2007 Nonresidents Auto Repair
"Prepared Food" Tax Changes May 29, 2007 2007 Food and Food Ingredients Prepared Food
Exemption for Certain Amateur Radio Repeaters May 25, 2007 2007 Leasehold Excise Tax
Farm Fuel Users - Sales and Use Tax Exemption Update May 24, 2007 2007 Agricultural Farm Fuel
Custom Services for Farmers – B&O and Public Utility Tax Exemption May 22, 2007 2007 Agricultural Custom Farming
Streamlined Sales and Use Tax Agreement (SSUTA) May 21, 2007 2007 Streamlined Sales Tax
Nursing Facility Quality Maintenance Fee Repealed May 18, 2007 2007 Nursing Facility
Water Rights Transfers Subject to the Real Estate Excise Tax September 15, 2006 2006 Water Rights
State Credit Unions – New Tax Exemption June 6, 2006 2006 Credit Unions
Insurance Companies Tax Obligations June 5, 2006 2006 Insurance Companies
Professional Employer Organizations - Deduction June 2, 2006 2006 Professional Employer Organizations PEO
Biotechnology Products & Medical Device Manufacturers - Tax Incentives June 1, 2006 2006 High Technology Incentives Medical Device Manufacturers
Public Transportation Agencies May Deduct Fare Revenue May 31, 2006 2006 Public Transportation
Solar Water Systems - Tax Exemption May 30, 2006 2006 Renewable Energy Industry Solar Water Systems
Hospital Safe Patient Handling B&O Credit May 18, 2006 2006 Hospitals Safe patent handling
Tax Return Due Date Change May 1, 2006 2006 Due Dates Penalties Tax Reporting Changes and Methods
Retailers of Fountain Drinks: B&O Tax Credit for Syrup Tax Paid April 14, 2006 2006 Syrup Tax Food and Food Ingredients
Apportionment December 17, 2005 2005 Apportionment
Tax Exemption for Naturopathic Medicines July 1, 2005 2005 Naturopathic Medicines
Extended Warranties Now Subject to Sales Tax June 17, 2005 2005 Warranties
Litter Tax Exemptions for Prepared Food and Beverages June 16, 2005 2005 Food and Food Ingredients Prepared Food Litter Tax
Tax Incentives for the Production of Solar, Methane and Wind Power June 16, 2005 2005 Renewable Energy Industry Incentives Solar, Methane and Wind Power
Direct Mail Tax Deduction and Exemptions June 15, 2005 2005 Direct Mail
Buyers or Processors of Cedar or Specialty Wood Products June 10, 2005 2005 Wood Products
Gambling Business and Occupation Tax June 10, 2005 2005 Gambling
Self-service Laundry Facilities June 8, 2005 2005 Laundry / Laundromat
Nonprofit Boarding Homes June 7, 2005 2005 Boarding Homes Nonprofit
Parking and Business Improvement Areas June 7, 2005 2005 Parking and Business Improvement Areas
Cigarette Tax and Tobacco Products Tax Changes May 24, 2005 2005 Tobacco Cigarettes
Sales or Use Tax on Inventory Tracking Supplies (Tags, Labels, Tickets, etc.) May 4, 2005 2005 Inventory Tracking Supplies
Aircraft Prototype Exemption July 16, 2004 2004 Aircraft Prototype
Gift Certificates and Gift Cards - Changes for Businesses/Holders June 10, 2004 2004 Gift Certificates/Cards Unclaimed Property
Rental of Motorized Recreational Vehicles (RV's) and Motor Homes June 1, 2004 2004 Rental of RV's and Motor Homes
Taxability of Licensed Boarding Homes May 26, 2004 2004 Boarding Homes
Place of Sale for Telephone Services April 29, 2004 2004 Telecommunications Sourcing Telephone Services
Grants for Salmon Restoration - Tax Change April 19, 2004 2004 Salmon Restoration Grants
Computers Used in Printing & Publishing - Sales & Use Tax Exemption April 16, 2004 2004 Printing & Publishing Computers
Dietary Supplements - Sales Tax Changes April 16, 2004 2004 Food and Food Ingredients Dietary Supplements
Sales of Bakery Items April 7, 2004 2004 Food and Food Ingredients Bakery
Chemical Dependency Service Providers - Tax Change June 23, 2003 2003 Chemical Dependency
Motor Vehicle Sales and Use Tax Rate Increase June 17, 2003 2003 Vehicle Sales
Vehicle Sales Tax and Use Tax Requirements for Persons in the Military Services  March 17, 2003 2003 Military Personnel Auto/Vehicle Sales
Pesticides and the Hazardous Substance Tax November 13, 2002 2002 Agricultural Pesticides  Hazardous Substance Tax
Addressed-based Database Now Available for Local Tax Coding for Mobile Telecommunication Services September 10, 2002 2002 Telecommunications
Changes Relating to the Definition of Rental of Real Estate for Hotels and Motels July 3, 2002 2002 Hotel / Motel
Sales of Explosives June 27, 2002 2002 Explosives
Sales and Use Tax Exemption for Animal Pharmaceuticals Sold to Farmers or Veterinarians  June 12, 2002 2002 Agricultural Animal Pharmaceuticals Animal drugs
Sales and Use Tax Exemption for Light and Power Businesses February 11, 2002 2002 Power Businesses Light & Power
Dental Industry Update January 16, 2002 2002 Dental Industry
Use Tax Reminder for Veterinarians October 12, 2001 2001 Veterinarians
Tax Reporting Changes for Linen and Uniform Supply Services July 1, 2001 2001 Laundry / Laundromat
The Tax Application for Tree and/or Stump Removal from Existing Orchards August 6, 2000 2000 Agricultural Stump removal
Paging Services Subject To Retail Sales Tax June 9, 2000 2000 Paging Services
Farm Worker Drinking Water Special Notice May 2, 2000 2000 Agricultural Drinking Water
Questions and Answers about the International Services Districts Business and Occupation Tax Credit August 4, 2009 2009 Incentives International Services Districts
Washington Government Entities Tax Obligations  April 19, 2000 2000 Government Entities
Rental Car Tax Still Due as of January 1, 2000 - Tax on Car Rentals Unaffected by Initiative 695 December 27, 1999 1999 Rental Car Tax
Sales tax Collection Requirement on Sales of Manufactured Housing October 16, 1998 1998 Manufactured Housing
Tax Due on Commercial Use of Molds by Orthotic and Prosthetic Manufacturers January 30, 1998 1998 Orthotic / Prosthetic
Expanded Exemptions for Motion Picture and Video Production Companies July 15, 1997 1997 Motion Picture Companies
Firewood Sellers August 9, 1996 1996 Firewood Sellers
Increase in Tax Deduction for Low Density Power Businesses June 21, 1996 1996 Power Businesses Light & Power
Cash Basis Reporting Method June 12, 1996 1996 Tax Reporting Changes and Methods Cash Basis
Sales and Use Tax Exemption for Farm Worker Housing Revision of Notice Issued March 20, 1996 April 12, 1996 1996 Agricultural Farm Worker housing