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Popular services and resources
- Education: Events and workshops
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Workshops and Webinars
- Business tax basics workshops
- My DOR - How to file an excise tax return webinars
- Unclaimed property holder education
Videos
- Watch our Understanding Property Tax video (3:30)
- Mire nuestro video Entender el impuesto sobre la propiedad (4:25)
- Business Tax Basics
- My DOR - Instruction videos
- Unclaimed property (UCP) - Task-specific videos
- Forms and publications
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Forms (new or revised)
May 2026
- Natural Gas Use Tax Addendum (from January 2026 through June 30, 2026) 41 0065 (PDF)
- Natural Gas Use Tax Addendum (from July 2026 onward) 41 0065 (PDF)
April 2026
- April Combined Excise Tax Return (PDF)
- Lottery Personal/Criminal History Statement 700 301 (PDF)
- Confidential Licensing Information Authorization (CLIA) 700 002 (PDF)
March 2026
- March Combined Excise Tax Return (PDF)
- Quarter 1 Combined Excise Tax Return (PDF)
- Quarter 1 Leasehold Excise Tax Return (PDF)
Publications (new or revised)
May 2026
April 2026
- 2026 Legislative Summary (PDF)
March 2026
- Sales and use tax rates
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Effective July 1, 2026
Quarter 3 Local sales and use tax rate change notices
- City of Auburn Local Law Enforcement Programs (PDF)
- City of Burien Local Law Enforcement Programs (PDF)
- Chelan County Emergency Communication Tax (PDF)
- City of Covington Local Law Enforcement Programs (PDF)
- Douglas County Emergency Communication Tax (PDF)
- City of Federal Way Local Law Enforcement Programs (PDF)
- Island County Local Law Enforcement Programs (PDF)
- Jamestown Tribe - Clallam County Retail Sales Tax New Location Codes (PDF)
- Jamestown Tribe - Jefferson County Retail Sales Tax New Location Codes (PDF)
- City of Lakewood Local Law Enforcement Programs (PDF)
- Town of Mansfield Local Law Enforcement Programs (PDF)
- City of Maple Valley Local Law Enforcement Programs (PDF)
- City of Medina Local Law Enforcement Programs (PDF)
- City of Mount Vernon Local Law Enforcement Programs (PDF)
- City of Olympia Local Law Enforcement Programs (PDF)
- Pierce County Local Law Enforcement Programs (PDF)
- City of Pullman Local Law Enforcement Programs (PDF)
- Thurston County Local Law Enforcement Programs (PDF)
- City of Tieton Transportation Benefit District (PDF)
- City of Washougal Local Law Enforcement Programs (PDF)
- Whatcom County Local Law Enforcement Programs (PDF)
- Whitman County Local Law Enforcement Programs (PDF)
- City of Woodinville Local Law Enforcement Programs (PDF)
- City of Yakima Transportation Benefit District (PDF)
Lodging sales change notices
- City of Covington Local Law Enforcement Programs Lodging Tax (PDF)
- City of Maple Valley Local Law Enforcement Programs Lodging Tax (PDF)
Motor vehicle sales and leases
- Chelan County Emergency Communication Tax Car Dealers and Leasing Companies (PDF)
- Douglas County Emergency Communication Tax Car Dealers and Leasing Companies (PDF)
- Island County Local Law Enforcement Programs Car Dealers and Leasing Companies (PDF)
- Jamestown Tribe - Jefferson County Retail Sales Tax New Location Codes MVET (PDF)
- City of Mount Vernon Local Law Enforcement Programs Car Dealers and Leasing Companies (PDF)
- City of Olympia Local Law Enforcement Programs Car Dealers and Leasing Companies (PDF)
- Pierce County Local Law Enforcement Programs Car Dealers and Leasing Companies (PDF)
- Thurston County Local Law Enforcement Programs Car Dealers and Leasing Companies (PDF)
- City of Tieton Transportation Benefit District Car Dealers and Leasing Companies (PDF)
- City of Washougal Local Law Enforcement Programs Car Dealers and Leasing Companies (PDF)
- Whatcom County Local Law Enforcement Programs Car Dealers and Leasing Companies (PDF)
- City of Yakima Transportation Benefit District Car Dealers and Leasing Companies (PDF)
Effective Quarter 3: July 1 - September 30, 2026
Local sales and use tax rate flyers
- Cities grouped by county (PDF) - coming soon
- Excel (sortable) alphabetical by city (XLSX) - coming soon
Lodging tax rate flyer
- Quarter 3 lodging tax rates and changes - Excel version (XLSX) with sort/search capabilities
Motor vehicle sales and leases tax rate flyer
- Cities grouped by county (PDF) - coming soon
Searchable local sales and use tax rate table
- Other webpage content
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Other webpage content (new or revised)
May 2026
- Special notice: Changes to the luxury motor vehicle tax
- Special notice: Correction of State School Overlevy Errors
- High grossing business surcharge
- Industry guide: Laundry facilities
April 2026
- Estate tax
- Estate tax FAQs
- USPS processes may delay postmarks on mail
- Industry guide: World Cup 2026
- Special Notice: New recreational vessel tax
- Recreational vessel tax (other taxes)
- Temporary staffing services: Modification to exclusion from retail sales for staff provided to hospitals
- Live presentations: New exclusions from retail sales
- New sales/use tax exemption for purchases of certain retail services by schools and libraries
March 2026
- Use tax
- Edgewood city endorsement: mobile food vendors
- Businesses owe state use tax on self-produced fuel used
- Business & occupation tax classifications
- ESSB 5814 Penalty Relief Program
- Income Thresholds For Senior Citizen and Disabled Persons Property Tax Exemption and Deferral For Tax Years 2027-2029
- Organizational structure
- Clean alternative fuel commercial vehicle and infrastructure tax credit
- Motor and urban transportation
- Meals to seniors
- Washington businesses selling to customers in other states
- Determine the location of my sale
- Statistics and reports
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Statistics and reports
- News
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News releases
- Department of Revenue provides tax guidance ahead of 2026 FIFA World Cup in Seattle
- Lost treasures up for bid during state Unclaimed Property auction
- Disaster relief resources available for atmospheric storm-impacted businesses and individuals
- City of Medina joins state licensing partnership to streamline local commerce
- Capital Gains Excise Tax returns due date moved to May 1, 2026
- Auto repair business owner sentenced for tax theft, filing a false tax return
Interim guidance statements
- Issued
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None at this time.
- Cancelled
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None at this time.
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.
None at this time.
- Issued
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An Issued Interpretive Statement means the process is complete and the comment period has closed.
March 2026
- 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.
March 2026
- 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.
April 2026
- WAC 458-40-660 Timber excise tax – Stumpage value tables – Stumpage value adjustments
- WAC 458-20-248 – Sales of precious metal bullion and monetized bullion
March 2026
- Adopted
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The Adopted CR-103 notice means the rule making process is complete and the rule is final.
March 2026
- Repealed
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A Repealed rule is one that has been revoked or rescinded by the department.
None at this time.
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