Tax reference manual

Washington State Department of Revenue
Vikki Smith, Director

Research and Fiscal Analysis
Kathy Oline, Assistant Director
Compiled and edited by Rachel Knutson

Published January 2019

Entire document

Part I: Introduction

Part II: Discussion of each tax

Aircraft excise tax
Aircraft fuel tax
Beer tax
Brokered natural gas tax
Business & occupation tax
Cigarette tax
Convention center tax
Estate and transfer tax
Food fish and shellfish tax
Fuel taxes
Hazardous substance tax
Industrial Insurance tax
Insurance premiums tax
Intermediate care facilities tax
Leasehold excise tax
Litter tax
Local admissions taxes
Local employer tax
Local gambling tax
Local hotel motel tax
Local household tax
Marijuana excise tax
Oil spill tax
Parimutuel tax
Petroleum products tax
Property taxes
PUD privilege tax
Public utility tax
Real estate excise taxes
Rental car tax
Replacement vehicle tire fee
Retail sales tax
Soft drinks syrup tax
Solid waste tax
Spirits liter tax
Spirits sales tax
Telephone taxes
Timber tax
Tobacco products tax
Unemployment compensation tax
Use tax
Watercraft excise tax
Wine tax
Wood stove fee

Part III: Other related publications

Comparative state and local taxes
Local tax reference guide
Property tax statistics
Tax exemption study
Tax statistics