Tax Structure Work Group Archives

In 2019, the Washington State Legislature established the Tax Structure Work Group (TSWG) to identify options to make the Washington State tax code more fair, adequate, stable, and transparent. The TSWG was comprised of bipartisan Washington State legislators, as well as representatives from the Governor’s Office, the Washington State Department of Revenue, the Washington State Association of Counties (WSAC), and the Association of Washington Cities (AWC). The TSWG facilitated public discussions throughout the state about the advantages and disadvantages of the state's current and potential tax structure to inform recommendations to improve Washington State’s tax structure to benefit individuals, families, and businesses in Washington State. 

The Tax Structure Work Group disbanded in June 2023.

See below for various resources related to the Tax Structure Work Group.

Videos

• Why update taxes? - An overview of the reasons why the Work Group is updating Washington State's tax structure.
• How can taxes be improved? - Overview of proposed changes to Washington State's tax structure.
• What is the Tax Structure Work Group? - Overview of the Tax Structure Work Group
• Business & Occupation tax - Overview of possible changes to business taxes in Washington.

Tax Structure Work Group Products

• Tax calculators
• Tax Structure Work Group Final Report (2023)
• Tax Structure Work Group Final Report: Engagement Survey Technical Summary (2022)
• Tax Structure Work Group Interim Report: Results of Community and Business Engagement (2021)
• Tax Structure Work Group Preliminary Report: Results of Economic Analyses (2020)
• Tax Structure Work Group Listening Sessions Summary (2020)
• Tax Structure Work Group Preliminary Report: Technical Notes (2020)
• House Tax Structure Work Group Final Report (2018)

Related legislation

• HB 1644 / SB 5482 (2023) Concerning the margin tax
• SB 5618 (2023) Increasing the local property tax revenue growth limit
• HB 1670 (2023) Raising the limit factor for property taxes
• Excerpt from ESSB 5693, 2022 legislative session (2022)
• Excerpt from ESSB 5092, 2021 legislative session (2021)
• Excerpt from ESHB 1109, 2019 legislative session (2019)

General tax information

• Tax Foundation’s resources on state tax policies
• Principles of a High-Quality State Revenue System (2007)
• History of Major Washington Taxes
• WA State Tax Structure Study (2002)
• Legislative Guide to Washington’s Tax Structure (2020)

Property tax

• DOR’s property tax statistics, laws and rules, and other resources
• Property Tax 101 (2020)
• Overview of the Taxability of Intangible Personal Property (2020)

Business & occupation tax

• DOR’s overview of B&O Tax
• B&O Tax Rates (2020)
• RCW 82.04

Retail sales and use tax

• DOR’s Industry Guides
• Digital Products Taxation (2020)
• Overview of Services Subject to Retail Sales Tax (2020)
• Service Model Overview (2020)
• The Political Realities of Expanding the Sales Tax Base (2020)
• WAC 458-20-145

Local government

• Revenue Guide for Washington Cities and Towns (2020)
• Revenue Guide for Washington Counties (2020)
• City Population and Most Recent Reported General Fund Expenditures (2020)
• Cities’ Data Story (2020)
• City Revenues (2020)
• Local Tax Revenue Overview (2020)
• County Revenue / Expenditure (2020)

Meetings

May 8, 2023
9:00 a.m. to 10:30 a.m.

• Agenda
• Presentation slides
• TVW Recording

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December 13, 2022
9:00 a.m. to 12:00 p.m.

• Agenda/meeting packet
• DOR Fiscal Estimate documents
  • Margin tax
  • Property tax limit factor - 3% minimum
  • Property tax limit factor - 5% minimum
• Presentation slides and anonymous polling results
• TVW Recording

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November 14, 2022
8:00 a.m. to 11:00 a.m.

• Agenda/meeting packet
• DOR Fiscal Estimate documents
  • Working Families' Tax Credit - Increased Payment Amount
  • Working Families' Tax Credit - Expansion to 18+
  • Working Families' Tax Credit - Expansion to married filing separately status
  • Margin tax
  • Wealth tax
  • Primary residence property tax exemption and renter's credit
  • Property tax limit factor
• Presentation slides and anonymous polling results
• TVW Recording

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September 21, 2022
9:00 a.m. to 12:00 p.m.

• Agenda/Meeting Packet
• Department of Revenue Memos:
  • Margins tax
  • Primary residence property tax exemption/renters’ credit
  • Property tax limit factor
• Presentation Slides and Anonymous Polling Results
• TVW Recording

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May 25, 2022
1:00 p.m. to 4:00 p.m.

• Agenda/Meeting Packet
• Presentation Slides
• Department of Revenue Briefing Papers (Updated 5/20/22):
  • Business and Occupation Tax/Margins Tax
  • Working Families Tax Credit
  • Property Tax Limit Factor
  • Primary Residence Property Tax Exemption
  • Wealth Tax
• Anonymous Polling Results
• TVW Recording

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March 30, 2022
1:00 p.m. to 4:00 p.m.

• Agenda/Meeting Packet
• Presentation
• Anonymous Polling Results
• TVW Recording

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December 9, 2021
9:00 a.m. to 12:00 p.m.

• Agenda
• Presentation
• TVW Recording

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October 8, 2021
9:00 a.m. to 12:00 p.m.

• Agenda
• Presentation
• TVW Recording

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May 17, 2021
2:00 p.m. to 5:00 p.m.

• Agenda and Materials
• Presentation Slides
• Public Engagement Tax Scenarios (note: the Tax Structure Work Group approved these tax scenarios at the May 17 meeting. In early summer 2021, slides with more information and graphics to support public engagement will be released.)
• TVW Recording

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December 4, 2020
8:00 a.m. to 12:00 p.m.

• Agenda
• Presentation
• TVW Recording

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