Tax reference manual

Washington State Department of Revenue
Drew Shirk, Director

Research and Fiscal Analysis
Kathy Oline, Assistant Director
Compiled and edited by Melissa Howes

Published August 2023

Entire document (PDF 5.38MB)

Part I: Introduction (PDF 325.13KB)

Part II: Discussion of each tax

Aircraft excise tax
Aircraft fuel tax
Beer tax
Brokered natural gas tax
Business & occupation tax
Cannabis excise tax
Capital gains tax
Cigarette tax
Derelict vessel removal fee (PDF 177.53KB)
Enhanced food fish tax (PDF 268.72KB)
Estate and transfer tax
Hazardous substance tax
Heavy equipment rental tax
Industrial insurance
Insurance premiums tax
Intermediate care facilities tax
Leasehold excise tax
Litter tax (PDF 288.80KB)
Local admissions taxes
Local employer tax
Local gambling tax
Local household tax
Motor vehicle fuel tax
Oil spill tax
Pari-mutuel tax
Petroleum products tax
Property tax
PUD privilege tax
Public utility tax
Real estate excise tax (REET)
Rental car tax
Replacement vehicle tire fee
Retail sales tax
Soft drinks syrup tax
Solid waste tax
Spirits liter tax
Spirits sales tax
Studded tire fee
Telephone taxes
Timber tax
Tobacco products tax
Unemployment compensation tax
Use tax
Vapor products tax
Watercraft excise tax
Wine tax
Wood stove fee

Part III: Other related publications

Comparative state and local taxes
Local tax reference guide (PDF 809.42KB)
Property tax statistics
Tax exemption study
Tax statistics