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Popular Services and Resources
- Education: Events and workshops
-
Videos (new)
- 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
- Start a business in WA webinar
- Unclaimed property holder education
- Forms and publications
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Forms (new or revised)
November 2022
October 2022
- October Combined Excise Tax Return
- REET Controlling Interest Affidavit (effective Jan. 2023)
- REET Multiple Locations Affidavit - standard form (effective Jan. 2023)
- REET Multiple Locations Affidavit - fill-in form (effective Jan. 2023)
- REET Single Location Affidavit - standard form (effective Jan. 2023)
- REET Single Location Affidavit - fill-in form (effective Jan. 2023)
- Affordable Housing Existing Property – exemption available 1/1/2023
- Affordable House New Property – exemption available 1/1/2023
- Affordable Housing Property Rehabilitation – exemption available 1/1/2023
Publications (new or revised)
November 2022
- 2022 Stevens County Levy Audit Report
- 2022 Review of the Lincoln County Board of Equalization
- Real Estate Excise Tax (REET) Monthly Distribution Report
- Final Private Forest Harvest Stats (Quarter 2)
- Final Public Forest Harvest Stats (Quarter 2)
- Special Notice legislative changes to delinquent property taxes
- Special Notice regarding manufacturers’ retail sales and use tax
exemption for purchases of machinery and equipment used
in a research and development operation - 2022 Pend Oreille County Levy Audit
- Real Estate Excise Tax (REET) Exemption codes for 1/1/2023 or after
October 2022
- Merged Timber Land and Designated Forest Land (DFL) Classifications by County
- 2022 Skamania County Levy Audit
- Washington Tax Decisions (WTDs) issued Oct. 26, 2022
- Quarter 3, 2022, Litigation Report
- 2022 Walla Walla County Levy Audit
Repealed (forms and publications)
- Sales and use tax rates
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Effective January 1, 2023
Local sales & use tax rates:
Local sales & use tax change notices
- City of Auburn (King) Transportation Benefit District
- City of Auburn (Pierce) Transportation Benefit District
- City of Battle Ground Transportation Benefit District
- Bremerton Retail Sales Tax New Location Codes
- Clark County Public Safety Tax
- Clark County Public Safety Tax Car Dealers and Leasing Companies
- Clark County Retail Sales Tax New Location Codes Car Dealers and Leasing Companies
- City of East Wenatchee Transportation Benefit District
- Garfield County Emergency Communication Tax
- City of Kalama Transportation Benefit District
- City of Kalama Transportation Benefit District Car Dealers and Leasing Companies
- La Center Retail Sales Tax New Location Codes Car Dealers and Leasing Companies
- City of Olympia Cultural Access Programs
- City of Olympia Cultural Access Programs Car Dealers and Leasing Companies
- City of Pasco Public Facilities District
- City of Pasco Public Facilities District Car Dealers and Leasing Companies
- City of Port Orchard Transportation Benefit District
- City of Wenatchee Transportation Benefit District
Motor vehicle sales or leases
Effective October 1, 2022
Local sales & use tax rates:
Local sales & use tax change notices
- No local tax rate changes for Oct. 1, 2022.
Lodging tax rate information
Motor vehicle sales or leases
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Effective July 1, 2022
Local sales & use tax rates:
Local sales & use tax change notices
- City of Arlington Retail Sales Tax New Location Codes
- Benton County Mental Health Tax
- Benton County Mental Health Tax Car Dealers and Leasing Companies
- Clallam County Housing and Related Services
- City of Ferndale Retail Sales Tax New Location Codes
- City of Ferndale Retail Sales Tax New Location Codes Car Dealers and Leasing Companies
- Island County Housing and Related Services
- City of Marysville Retail Sales Tax New Location Codes
- City of Marysville Retail Sales Tax New Location Codes Car Dealers and Leasing Companies
- City of Sequim Housing and Related Services Car Dealers and Leasing Companies
- City of Soap Lake Transportation Benefit District
- City of Soap Lake Transportation Benefit District Car Dealers and Leasing Companies
- Thurston County Housing and Related Services
- Unincorporated San Juan County Retail Sales Tax New Location Codes
- Unincorporated San Juan County Retail Sales Tax New Location Codes Car Dealers and Leasing Companies
- Unincorporated Skagit County Retail Sales Tax New Location Codes
- Unincorporated Skagit County Retail Sales Tax New Location Codes Car Dealers and Leasing Companies
- Unincorporated Skagit County PTBA Retail Sales Tax New Location Codes
- Unincorporated Skagit County PTBA Retail Sales Tax New Location Code Car Dealers and Leasing Companies
- Unincorporated Snohomish County Non-RTA Retail Sales Tax New Location Codes
- Unincorporated Snohomish County PTBA Non-RTA (Stillaguamish Tribe) Retail Sales Tax New Location Codes
- Unincorporated Snohomish County PTBA Non-RTA (Sauk-SuiattleTribe) Retail Sales Tax New Location Codes
- Unincorporated Whatcom County Retail Sales Tax New Location Codes
- Unincorporated Whatcom County Retail Sales Tax New Location Codes Car Dealers and Leasing Companies
- Unincorporated Whatcom County PTBA Retail Sales Tax New Location Codes
- Unincorporated Whatcom County PTBA MVET Retail Sales Tax New Location Codes Car Dealers and Leasing Companies
- City of Waitsburg Transportation Benefit District
- City of Waitsburg Transportation Benefit District Car Dealers and Leasing Companies
- City of Bellingham Retail Sales Tax New Location Codes
- City of Bellingham MVET Retail Sales Tax New Location Codes Car Dealers and Leasing Companies
Lodging tax rate information
Motor vehicle sales or leases
Motor vehicle change notice
- Benton County Mental Health Tax Car Dealers and Leasing Companies
- City of Sequim Housing and Related Services Car Dealers and Leasing Companies
- City of Soap Lake Transportation Benefit District Car Dealers and Leasing Companies
- City of Waitsburg Transportation Benefit District Car Dealers and Leasing Companies
- City of Ferndale Retail Sales Tax New Location Codes Car Dealers and Leasing Companies
- City of Marysville Retail Sales Tax New Location Codes Car Dealers and Leasing Companies
- Unincorporated San Juan County Retail Sales Tax New Location Codes Car Dealers and Leasing Companies
- Unincorporated Skagit County Retail Sales Tax New Location Codes Car Dealers and Leasing Companies
- Unincorporated Whatcom County Retail Sales Tax New Location Codes Car Dealers and Leasing Companies
- Unincorporated Whatcom County PTBA MVET Retail Sales Tax New Location Codes Car Dealers and Leasing Companies
- City of Bellingham MVET Retail Sales Tax New Location Codes Car Dealers and Leasing Companies
Annexations
- Other webpage content
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Other webpage content (new or revised)
November 2022
- Albion (new city endorsement partner)
- Selah (new city endorsement partner)
- Estate tax tables
October 2022
- Lynnwood (existing city endorsement partner)
- Olympia (existing city endorsement partner)
- La Center (existing city endorsement partner)
- Snohomish (existing city endorsement partner)
- Asotin (new city endorsement partner)
- Select advanced computing businesses
- Morton (new city endorsement partner)
- Fourth quarter 2022 legislative update
- Statistics and reports
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Statistics and reports
- News
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News releases
Sign up for news and other notifications.
How are we doing? Take our survey.
Why work for 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.
2022
- ETA 3191 - Rewards Programs
- ETA 3235 - Preemption of Retail Sales Tax related to Tribal Fishing, Hunting, and Gathering
- Draft ETA XXX - Taxability of Non-Fungible Tokens (NFTs)
- ETA 3183 - International Investment Management Services
- ETA XXXX - Applicability of Leasehold Excise Tax to Occupancy and Use of Public Sidewalks by Private Businesses
- ETA 3XXX.20XX - Discount Vouchers and Other Types of Payment or Credit Vouchers
- ETA XXXX.20XX – Estate Tax Deduction for Selling Expenses Incurred in Administering an Estate
- ETA 3XXX.20XX - Fuel Blending
- ETA 3XXX.20XX - Preemption of Retail Sales Tax related to Tribal Fishing, Hunting, and Gathering
- Issued
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An Issued Interpretive Statement means the process is complete and the comment period has closed.
2022
- ETA 3235.2022 Preemption of Retail Sales Tax related to Tribal Fishing, Hunting, and Gathering
- ETA 3183.2022 International Investment Management Services
- ETA 3133.2022 - Withdrawal of Published Determinations
- ETA 3112.2022 - Processing Perishable Meat Products
- Interim Guidance Statement Regarding Preemption of Retail Sales Tax related to Tribal Fishing, Hunting, and Gathering
- ETA 3044.2022 - Use Tax Modification to Aircraft Dealers
- Repealed
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A Repealed Interpretive Statement is one that has been revoked or rescinded by the department.
2022
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.
- None at this time.
- 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.
November 2022
- WAC 458-40-660 - Timber excise tax - Stumpage value tables - Stumpage value adjustments
- WAC 458-40-540 - Timber excise tax – Forest land values
October 2022
- WAC 458-20-300 - Capital gains excise tax – Overview and administration
- WAC 458-40-540 - Timber excise tax – Forest land values
- WAC 458-40-660 - Timber excise tax - Stumpage value tables - Stumpage value adjustments
- WAC 458-12-030 - County appraisers' salary and classification pay
- WAC 458-12-035 - Standard forms
- WAC 458-02-200 - Business licensing service - Applications, licenses, renewals - Fees
- WAC 458-18-220 - Rates of interest
- WAC 458-20-240 - Manufacturer's new employee tax credits
- WAC 458-20-262 - Retail sales and use tax exemptions for agricultural employee housing
- WAC 458-30-262 - Agricultural land valuation - Interest rate - Property tax component
- WAC 458-30-590 - Rates of inflation - Publication - Interest rate - Calculation
- Adopted
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The Adopted CR-103 notice means the rule making process is complete and the rule is final.
November 2022
- WAC 458-20-285 - Working Families Tax Credit
- WAC 458-20-181 - Vessels, including log patrols, tugs and barges, operating upon waters in the state of Washington
- WAC 458-20-22802 - Electronic filing and payment
October 2022
- Repealed
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A Repealed rule is one that has been revoked or rescinded by the department.
- None at this time
