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Disaster Relief: Revenue will work with businesses that cannot file or pay their taxes on time due to a natural disaster. Learn more about disaster relief.
What's new
Popular Services and Resources
- Education: Events and workshops
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Workshops
- Conferencia para Negocios Latinos - Union Gap
- Martes 3 de octubre, 2023
5:30 pm – 8:30 pm
- Martes 3 de octubre, 2023
- Conferencia para Negocios Latinos - Mount Vernon
- Jueves 26 de octubre, 2023
5:30 pm - 8:30 pm
- Jueves 26 de octubre, 2023
Videos (new)
- Small business requirements and resources webinar
- Business Tax Basics
- My DOR - Instruction videos
- Unclaimed property (UCP) - Task-specific videos
Webinars (new)
- Business tax basics workshops
- Small business requirements and resources webinar
- Unclaimed property holder education
- Conferencia para Negocios Latinos - Union Gap
- Forms and publications
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Forms (new or revised)
September 2023
- September Combined Excise Tax Return
- Excise Tax Electronic Filing and Payment Waiver Request (Form 41-1028)
August 2023
- August Combined Excise Tax Return
- Application for Property Tax Exemption (form 63-0001)
- Senior Citizen and People with Disabilities Exemption from Real Property Taxes (form 64-0002)
Publications (new or revised)
August 2023
- Special Notice: Petroleum products tax rate and fund level thresholds increase
- State School Levy Property Tax Tip Sheet
- Quarter 4 Excel Workbook - Sales and Use Tax Tools
- Special Notice: Exemption extended for sales of automotive adaptive equipment to disabled veterans
- 2023 Property Tax Levy Manual
- Special Notice: Providing a property tax exemption for registered recovery residences
- Quarter 2 Litigation Report
- Senior citizens and people with disabilities exemption and deferred income thresholds for tax years 2024-2026
- Property Tax Exemption for Senior Citizens and People with Disabilities
- Sales and use tax rates
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Effective October 1, 2023
Local sales and use tax rates: (Oct. 1 - Dec. 31, 2023)Lodging rates and changes
Motor vehicle sales and leases
Effective July 1, 2023
Local sales & use tax rates: (July 1 - Sept. 30, 2023)
Local sales & use tax change notices (July 1 - Sept. 30, 2023)
- City of Covington Transportation Benefit District
- City of Napavine Transportation Benefit District
- Pierce County Housing and Related Services
- City of Roy Housing and Related Services Tax Car Dealers and Leasing Companies
- City of White Salmon Transportation Benefit District
- City of Woodland Transportation Benefit District
- City of Woodland Transportation Benefit District Car Dealers and Leasing Companies
Lodging rates and changes
- Quarter 3, 2023
Lodging rates and changes (July 1 - Sept. 30, 2023)
- Bellevue and Redmond Tourism Promotion Area (TPA)
- City of Covington Transportation Benefit District
- Pierce County Housing and Related Services
Motor vehicle sales or leases
- Other webpage content
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Other webpage content (new or revised)
September 2023
- Aerospace B & O tax credits
- Q4, 2023 Downloadable Database files
- Q4, 2023 Sales Tax Jurisdiction Boundaries
- Q4,2023 QuickBooks rate table
- Q4, 2023 Streamlined Sales Tax Rates and Boundaries files
- Q4, 2023 GIS Wireless Downloads
- New city partner - Snoqualmie
- Tax topic: Interest from sale of business assets
- Tax topic: Manufacturing articles for commercial or industrial use
- Tax topic: Spirit sales
- Disaster relief for taxpayers / Ayuda para los contribuyentes por desastres
August 2023
- Petroleum products tax page
- Tax topic: Lobbyists and lobbying
- Tax topic: Selling your business
- Tax topic: Customs brokers
- Fire districts - Reimbursements for fire services performed for other fire districts
- 2023 Tax Legislation
- Draft Washington Tax Decisions (WTDs) for public comment
- State holiday schedule
- Adaptive housing for disabled veterans
- Washington Tax Decisions (WTDs) published July 31, 2023
- Statistics and reports
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Statistics and reports
- News
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News releases
- Revenue adds Snoqualmie to business licensing partnership
- Washington State Department of Revenue’s Unclaimed Property Program sets all-time high in returned money
- Wildfire tax relief resources
- Business owner receives jail time for stealing state sales tax
- Asotin County adds Revenue’s combined licensing solution
- Inslee appoints Drew Shirk as director of the Washington State Department of Revenue
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Why work at Revenue? (Recruitment video)
Interpretive Statements activity
- Proposed
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A Proposed Interpretive Statement is one the department is considering, but has not yet issued. The public may provide feedback on these items.
2023
- ETA XXXX - Estate Tax Deduction for Qualified Family-Owned Business Interest: Real Estate Activities
- ETA 3076 - Deductibility of Interest Received on Investments or Loans Primarily Secured by First Mortgages or Trust Deeds on Nontransient Residential Properties
- Issued
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An Issued Interpretive Statement means the process is complete and the comment period has closed.
2023
- ETA 3196.2023 B&O Deduction for Affiliated Qualified Employers of Record
- ETA 3239.2023 - Estate Tax Deduction for Qualified Family-Owned Business Interests: Real Estate Activities
- Interim guidance statement on the taxation of Class II and Class III gaming equipment leased by a non-tribal lessor to a tribal casino
- ETA 3043.2023 - Low Density Light and Power Utility Deduction
- ETA 3076.2023 - Deductibility of Interest Received on Investments or Loans Primarily Secured by First Mortgages or Trust Deeds on Nontransient Residential Properties
- ETA 3128.2023 - Repair work on goods damaged in transit - Purchased by the shipper, the carrier, or the owner
- ETA 3213.2023 - Data Center Exemption Durations
- ETA 3237.2023 - Prosthetic Devices Sold by Chiropractors
- Interim statement regarding the definition of domicile for capital gains excise tax allocation purposes
- Interim statement regarding late payment penalties and Washington’s capital gains tax
- Repealed
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A Repealed Interpretive Statement is one that has been revoked or rescinded by the department.
None at this time.
Rule making activity
- Preproposal
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The Preproposal CR-101 is an initial notice to the public on a topic of rule making activity. The purpose is to solicit comments from the public and to announce the date, time, and place of the public meeting.
Note: A public hearing may not occur in the case of an expedited update.
August 2023
- Proposal
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The Proposal CR-102 provides a draft rule and updated information. The purpose is to solicit comments from the public on the draft and to announce the date, time, and place of the public hearing.
A CR-105 is also a rule proposal, similar to a CR-102 proposal, except that the rule is being updated under the expedited rulemaking process. Expedited rulemaking allows for a public comment period but does not involve a public hearing. The Department uses expedited rulemaking to conform a rule to changes made by the legislature to tax statutes.
September 2023
- WAC 458-20-301 - Capital gains excise tax - Definitions, deductions, exemptions, and allocation of gains and losses
- WAC 458-19-035 - Levy limit - Annexation
- WAC 458-19-030 - Levy limit - Consolidation of districts
- WAC 458-20-23801 - Watercraft excise tax - Watercraft depreciation schedule
August 2023
- Adopted
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The Adopted CR-103 notice means the rule making process is complete and the rule is final.
2023
- WAC 458-20-300 – Capital gains excise tax – Overview and administration
- WAC 458-40-660 - Timber excise tax - Stumpage value tables - Stumpage value adjustments
- WAC 458-40-610 - Timber excise tax - Definitions
- WAC 458-20-10005 - New rule on written determinations as precedents - Criteria for publication
- WAC 458-20-104 - Small business tax relief based on income of business
- WAC 458-20-101 - Tax registration and tax reporting
- WAC 458-20-19401 - Minimum nexus thresholds for apportionable activities and selling activities
- WAC 458-65A-10001 - Brief adjudicative proceedings for matters related to penalties and interest imposed under the Uniform Unclaimed Property Act, chapter 63.29 RCW
- WAC 458-20-193 - Interstate sales of tangible personal property
- WAC 458-20-221 - Collection of use tax by retailers and selling agents
- WAC 458-20-19404 - Minimum thresholds for apportionable activities and selling activities
- WAC 458-12-035 - Standard forms
- Repealed
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A Repealed rule is one that has been revoked or rescinded by the department.
2023
