Detailed tax data by industry and tax classification

The detailed tax data files represent information reported to the Department of Revenue on Washington's Combined Excise Tax Return (CETR). The information is summarized by the North American Industry Classification System (NAICS) code and by CETR line code.

What are NAICS codes?

NAICS codes identify a firm's primary business activity in the State of Washington. The codes are established by the U.S. Census Bureau. Click here for a list of NAICS codes. The department generally assigns NAICS based on the taxpayer's highest taxable activity.

Standard Industrial Codes (SIC) codes were used from 1994 to 2004, then replaced by NAICS codes. Click here for a list of SIC codes.
For more information on SIC and NAICS codes, please visit our Frequently Asked Questions.

What are line codes?

The line codes represent the tax classifications reported by each taxpayer on the CETR. The codes fall into the tax types of business and occupation tax, retail sales and use tax, public utility tax or other taxes, and represent the tax classification of the type of taxable activity (i.e., service, retailing, wholesaling, etc.). Click here for a list of tax classifications.

Note: A taxpayer may report under multiple tax types and activities. For example, if a taxpayer reports retail Sales tax under Line code 1, they should also report Retailing business and occupation activity under Line code 2, and may also Wholesaling under Line code 3.