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Forms
- Schedule C1 (Cigarettes) (posted Jan. 2021)
- Schedule C2 (Smokeless Tobacco) (posted Jan. 2021)
- Schedule C3 (Roll-Your-Own Tobacco) (posted Jan. 2021)
- Q4 2020 Combined Excise Tax Return (posted Jan. 2021)
- Dec. 2020 Combined Excise Tax Return (posted Jan. 2021)
- Heavy Equipment Rental Exemption (posted Jan. 2021)
- Public utility tax addendums (posted Jan. 2021)
New or updated content
- Sales & use tax exemption for anaerobic digesters & equipment used to process biogas from landfills & anaerobic digesters (Jan. 2021)
- Ocean Shores city licenses (Jan. 2021)
- Annual business filers (Jan. 2021)
- Retail sales/use tax exemption for the construction of new facilities used to manufacture commercial airplanes, fuselages or wings of commercial airplanes (Jan. 2021)
- Sales/use tax exemption for aerospace businesses for computer hardware/software/peripherals (Jan. 2021)
- Solar energy system and components of solar energy systems manufacturers-reduced B&O tax rate (Jan. 2021)
- Construction of new facilities used for airplane repair & maintenance-retail sales/use tax exemption (Jan. 2021)
- Hog fuel sales & use tax exemption (Jan. 2021)
- Estate tax tables (Jan. 2021)
- 2020 State-assessed utility valuations (Jan. 2021)
- Remote sellers (Jan. 2021)
- Wilkeson town licenses (Jan. 2021)
- Common nonresident exemptions (Jan. 2021)
- Public utility tax credit for incentive payments made to owners meeting the state energy performance standard (Jan. 2021)
- Clean alternative fuel commercial vehicle and vehicle infrastructure tax credit (Jan. 2021)
- Property/leasehold tax exemption for manufacturers of biofuels (Jan. 2021)
- Tire fees & studded tires fees (Jan. 2021)
- 2020 Local taxing district levy detail (Jan. 2021)
- Real estate excise tax Dec. 2020 distribution (Dec. 2020)
Interpretive Statements
- Proposed ETA- Eligibility of Taxes for the Multiple Activities Tax Credit (MATC) (Jan. 2021)
- Issued ETA 3222.2021-Sales of Feminine Hygiene Products (Jan. 2021)
- Proposed ETA 3086.20XX-Telephone Answering Services (Jan. 2021)
- Issued ETA 3188.2020-Grain Elevators (Dec. 2020)
- Proposed ETA 3132.20XX-Casual Sales of Motor Vehicles (Dec. 2020)
- Issued ETA 3210.2020-Manufacturing Airplane Materials or Components & Eligibility for the Preferential Aerospace B&O Tax Rate (Dec. 2020)
- Issued PTA 19.1.2020-Occupancy Requirement for Senior Citizen, Disabled Person, & Disabled Veteran Property Tax Exemption (Dec. 2020)
- Proposed PTA-Levy Certification Requirements (July 2020)
- Proposed ETA-Applicability of Leasehold Excise Tax & Retail Sales Tax to Leases of Dark Fiber from Public Owners (June 2020)
News Releases
- Annual filers now required to file & pay electronically
- Ocean Shores starts a new wave of Grays Harbor licensing partnerships
Special Notices
- New B&O tax exemption for services covered by a Qualified Washington Health Benefit Exchange health plan (Jan. 2021)
- Property tax exemption for heavy equipment rental property (Jan. 2021)
- Plastic bag ban and charges on other reusable bags (Dec. 2020)
Tax Topics
- Drop shipments (Dec. 2020)
- Gift card, gift certificates, & layaway purchases (Dec. 2020)
Laws & Rules
- Preproposal WAC 458-40-660-Timber excise tax-Stumpage value tables-Stumpage value adjustments (Jan. 2021)
- Preproposal WAC 458-16A-XXXX-Graduated Real estate excise tax rates-Exceptions to graduated rates-Disregarded transactions (Jan. 2021)
- Preproposal WAC 458-20-277-Certified service provider((s))-Compensation (Jan. 2021)
- Emergency Adoption WAC 458-20-277-Certified service provider((s))-Compensation (Dec. 2020)
- Adopted WAC 458-40-540-Timber excise tax-Forest land values (Dec. 2020)
- Adopted WAC 458-18-220-Rates of interest (Dec. 2020)
- Adopted WAC 458-30-262-Agricultural land valuation-Interest rate-Property tax component (Dec. 2020)
- Adopted WAC 458-30-590-Rates of inflation-Publication-Interest rate-Calculation (Dec. 2020)
- Adopted WAC 458-20-17802-Collection of use tax by county auditors & department of licensing–Measure of tax (Dec. 2020)
- Proposal WAC 458-20-211-Leases or rentals of tangible personal property, bailments (Dec. 2020)
- Adopted WAC 458-20-27702-Taxpayer relief-Sourcing compliance-One thousand dollar credit & certified service provider compensation for small businesses (repealed) (Dec. 2020)
- Adopted WAC 458-20-168-Hospitals, nursing homes, assisted living facilities, adult family homes & similar health care facilities (Dec. 2020)
- Adopted WAC 458-16-110-Applications-Who must file, initial applications, annual declarations, appeals, filing fees, penalties, & refunds (Dec. 2020)
- Adopted WAC 458-16-150-Cessation of use-Taxes collectible for prior years (Dec. 2020)
- Adopted WAC 458-16-560-Housing for very low-income households (Dec. 2020)
- Adopted WAC 458-20-249-Artistic & Cultural Organization (Dec. 2020)