Skip to main content
What's new
Popular services and resources
- Education: Events and workshops
-
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
-
Forms (new or revised)
February 2026
- February Combined Excise Tax Return (PDF)
- Confidential Tax Information Authorization (CTIA) 42 2446 (PDF)
January 2026
- January Combined Excise Tax Return (PDF)
- Purchaser Certification for Export Restricted Timber - Form 62-0077 (PDF)
- Public utility annual reports (PDF)
Publications (new or revised)
March 2026
February 2026
- Annual report (PDF)
- Sales and use tax rates
-
Effective April 1, 2026
Local sales and use tax rate change notices
- Asotin County Emergency Communication Tax (PDF)
- City of Battle Ground Local Law Enforcement Programs (PDF)
- City of Burlington Local Law Enforcement Programs (PDF)
- City of Centralia Transportation Benefit District (PDF)
- Clark County Housing and Related Services; Local Law Enforcement Programs (PDF)
- City of Edmonds Transportation Benefit District (PDF)
- City of Goldendale Public Safety Tax (PDF)
- Jefferson County Local Law Enforcement Programs; Transportation Benefit District (PDF)
- City of Kalama Transportation Benefit District (PDF)
- City of Lynnwood Local Law Enforcement Programs (PDF)
- City of Richland Transportation Benefit District (PDF)
- City of Ritzville Transportation Benefit District (PDF)
- Skagit County Local Law Enforcement Programs (PDF)
- City of Tacoma Local Law Enforcement Programs (PDF)
- City of Toppenish Local Law Enforcement Programs (PDF)
- City of Tukwila Local Law Enforcement Programs (PDF)
- City of Washougal Transportation Benefit District (PDF)
- City of Wenatchee Local Law Enforcement Programs (PDF)
- City of Winthrop Transportation Benefit District (PDF)
- City of Woodway Transportation Benefit District (PDF)
Lodging sales change notices
- City of Enumclaw Lodging Transportation Tax (PDF)
- King County Lodging Transportation Tax (PDF)
- King County Lodging Transportation Tax/Special Hotel Motel Tax (PDF)
- City of Woodway Retail Sales Tax New Location Code (PDF)
Motor vehicle sales and leases
- Asotin County Emergency Communication Tax Car Dealers and Leasing Companies (PDF)
- City of Battle Ground Local Law Enforcement Programs Car Dealers and Leasing Companies (PDF)
- City of Burlington Local Law Enforcement Programs Car Dealers and Leasing Companies (PDF)
- Clark County Housing and Related Services; Local Law Enforcement Programs Car Dealers and Leasing Companies (PDF)
- City of Goldendale Public Safety Tax Car Dealers and Leasing Companies (PDF)
- Jefferson County Local Law Enforcement Programs; Transportation Benefit District Car Dealers and Leasing Companies (PDF)
- City of Kalama Transportation Benefit District Car Dealers and Leasing Companies (PDF)
- City of Richland Transportation Benefit District Car Dealers and Leasing Companies (PDF)
- City of Ritzville Transportation Benefit District Car Dealers and Leasing Companies (PDF)
- Skagit County Local Law Enforcement Programs Car Dealers and Leasing Companies (PDF)
- City of Toppenish Local Law Enforcement Programs Car Dealers and Leasing Companies (PDF)
- City of Washougal Transportation Benefit District Car Dealers and Leasing Companies (PDF)
- City of Winthrop Transportation Benefit District Car Dealers and Leasing Companies (PDF)
Effective Quarter 2: April 1 - June 30, 2026
Local sales and use tax rate flyers
- Cities grouped by county (PDF) screen reader compatible
- Excel (sortable) alphabetical by city (XLSX)
Lodging tax rate flyer - coming soon
- Cities grouped by county - being updated (PDF) screen reader compatible
Motor vehicle sales and leases tax rate flyer - coming soon
- Cities grouped by county (PDF) screen reader compatible
Searchable local sales and use tax rate table
- Quarter 2, 2026 searchable tax rate table - coming end of March, 2026
- Other webpage content
-
Other webpage content (new or revised)
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
February 2026
- Tax incentive programs
- Credits
- Watch an online workshop or tutorial
- Tire fees and studded tire fees
- My DOR Help
- Consumers buying from out-of-state sellers
- Long Beach city endorsement
- Lynnwood city endorsement
- Real estate excise tax
- Real Estate Excise Tax - My DOR help
- Redmond city endorsement
- Washington Tax Decisions (WTD)
January 2026
- Industry guide: Self-service storage businesses
- Workforce Education
- Special Notice: Self-storage businesses now subject to B&O tax
- Annual business filers
- Your privacy
- Property tax County reports:
- Estate tax special-use valuation per IRC §2032A
- Property tax ratios by county
- My DOR help
- Property tax: Understanding the Open Space Taxation Act
- Oil spill response tax and oil spill administration tax
- 2026 Filing due dates
- Statistics and reports
-
Statistics and reports
- News
-
News releases
- Auto repair business owner sentenced for tax theft, filing a false tax return
- Retail sales increase 3.9% in third-quarter 2025
- El plazo para solicitar el Working Families Tax Credit (crédito tributario para familias trabajadoras) comenzó el 1.º de febrero
- Working Families Tax Credit application window opens Feb. 1
- Find your money on Unclaimed Property Day Feb. 1!
Interim guidance statements
- Issued
-
February 2026
- Cancelled
-
None at this time.
Interpretive Statements activity
- Proposed
-
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
-
An Issued Interpretive Statement means the process is complete and the comment period has closed.
March 2026
January 2026
- Repealed
-
A Repealed Interpretive Statement is one that has been revoked or rescinded by the department.
None at this time
Rule making activity
- Preproposal
-
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
-
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.
March 2026
January 2026
- Adopted
-
The Adopted CR-103 notice means the rule making process is complete and the rule is final.
February 2026
- WAC 458-40-540 Forest land values (PDF)
- WAC 458-40-660 Timber excise tax – Stumpage value tables – Stumpage value adjustments (PDF)
- WAC 458-20-238 Sales of watercraft to nonresidents—Use of watercraft in Washington by nonresidents (PDF)
January 2026
- WAC 458-16-270 Schools and colleges (PDF)
- WAC 458-16A-135 Senior citizen, persons with disabilities, and veterans with disabilities exemption—Application procedures (PDF)
- WAC 458-16A-130 Senior citizen, persons with disabilities, and veterans with disabilities exemption—Qualifications for exemption (PDF)
- WAC 458-16A-100 Senior citizen, persons with disabilities, and veterans with disabilities exemption—Definitions (PDF)
- WAC 458-20-18801 Medical substances, devices, and supplies for humans—Drugs prescribed for human use—Medically prescribed oxygen—Prosthetic devices—Mobility enhancing equipment—Durable medical equipment (PDF)
- WAC 458-30-295 Removal of classification (PDF)
- WAC 458-30-200 Definitions (PDF)
- WAC 458-30-700 Designated forest land—Removal—Change in status—Compensating tax (PDF)
- WAC 458-30-325 Transfers between classifications—Application for reclassification (PDF)
- WAC 458-30-300 Additional tax—Withdrawal or removal from classification (PDF)
- Repealed
-
A Repealed rule is one that has been revoked or rescinded by the department.
None at this time.
Sign up for news and other notifications.
Why work at Revenue? (Recruitment video)