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- Education: Events and workshops
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Workshops
Videos
- 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
- Forms and publications
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Forms (new or revised)
December 2024
- Notice of Occupancy - RCW 84.36.049 Nonprofit Homeownership Development (Fill-In) 63 0033
(formerly called New Owner Income Verification Form)
November 2024
October 2024
- October Combined Excise Tax Return
- Lid Lift Highest Lawful Levy Calculation with Exemption Condition - Form 64-0120
September 2024
Publications (new or revised)
August 2024
- Notice of Occupancy - RCW 84.36.049 Nonprofit Homeownership Development (Fill-In) 63 0033
- Sales and use tax rates
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Effective January 1, 2025
Local sales and use tax rates (Jan. 1 - March 31, 2025)
Lodging rates and changes
Motor vehicle sales and leases
Change notices (Jan. 1 - March 31, 2025)
- City of Burlington Transportation Benefit District
- City of Burlington Transportation Benefit District Car Dealers and Leasing Companies
- City of Covington Transportation Benefit District
- City of DuPont Transportation Benefit District
- City of Gig Harbor Public Safety Tax
- City of Gig Harbor Public Safety Tax Car Dealers and Leasing Companies
- City of Gig Harbor Transportation Benefit District
- City of Gig Harbor Transportation Benefit District Car Dealers and Leasing Companies
- Kittitas County Emergency Communication Tax
- Kittitas County Emergency Communication Tax Car Dealers and Leasing Companies
- City of La Conner Transportation Benefit District
- City of La Conner Transportation Benefit District Car Dealers and Leasing Companies
- City of Maple Valley Transportation Benefit District
- City of Pullman Transportation Benefit District
- City of Snoqualmie Public Safety Tax
- City of Snoqualmie Public Safety Tax Car Dealers and Leasing Companies
- Thurston County - Special Hotel-Motel Tax
- Tumwater Retail Sales Tax New Location Codes
- Tumwater Retail Sales Tax New Location Codes Car Dealers and Leasing Companies
- Walla Walla Tourism Promotion Area
Effective October 1, 2024
Local sales and use tax rates: (Oct. 1 - Dec. 31, 2024)
Lodging rates and changes
Motor vehicle sales and leases
- Other webpage content
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Other webpage content (new or revised)
November 2024
- Annexations: Quarter 1, 2025
- Estate tax spousal personal residence exclusion
- Tax Topic: International investment management services
- Tax Topic: Emergency financial assistance grants
October 2024
- Statistics and reports
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Statistics and reports
- Quarter 4, 2024 Summary of Forest Tax County Distribution
- Local retail sales Quarter 2, 2024
- Wealth Tax Study Final Report
- Grays Harbor Levy Audit Follow-up (2024)
- Chelan County Levy Audit (2024)
- Litigation report (Q3, 2024)
- Okanogan County Board of Equalization Review Follow-up
- Fiscal year 2025 procurement needs forecast
- Clean alternative fuel and infrastructure tax credit updated balances
- Quarter 3, 2024 Summary of Forest Tax county distribution
- 2024 Reviews and appeals statistics charts
- Second half of 2024 for all Areas
- News
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News releases
- Join the free tax workshop Dec. 11 in Kent
- Join the free tax workshop Dec. 5 in Tacoma
- Join the free tax workshop Oct. 14 in Yakima
- Join the free tax workshop Oct. 16 in Vancouver
- Interim rule for taxability of converting commercial properties into multifamily housing
- Join the free tax workshop in Tumwater
- Free tax workshops in Tacoma and Kent
- Join the 2024 Small Business Fair Sept. 14, 21 and Oct. 5
- Retail sales increase slightly in first-quarter 2024
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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.
October 2024
May 2024
- Draft ETA 3144 – Taxability of Mortgage Escrow Receipts
- Draft ETA 3205 - Taxability of Telecommunications Support Payments
April 2024
February 2024
- Draft ETA 3221.2024 – Data Center Exemption: Qualifying Tenants & Data Centers Consisting of Multiple Buildings
- Draft ETA 3014 – Self-Produced Fuels
- Issued
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An Issued Interpretive Statement means the process is complete and the comment period has closed.
September 2024
June 2024
- ETA 3205.2024 Taxability of Telecommunications Support Payments
- ETA 3144.2024 Taxability of Mortgage Escrow Receipts
- ETA 3014.2024 Self-Produced Fuels
April 2024
- ETA 3043.2024 - Low-Density Light and Power Utility Deduction
- ETA 3221.2024 Data Center Exemption: Qualifying Tenants & Data Centers Consisting of Multiple Buildings
March 2024
- ETA 3014.2024 Self-Produced Fuels
- PTA 22.1.2024 County Road Levy Shifts
January 2024
- Repealed
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A Repealed Interpretive Statement is one that has been revoked or rescinded by the department.
January 2024
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.
November 2024
September 2024
- WAC 458-40-540 Forest land values - 2024
- WAC 458-40-660 Timber excise tax—Stumpage value tables—Stumpage value adjustments
June 2024
May 2024
March 2024
February 2024
- WAC 458-40-610 Timber excise tax - Definitions
- WAC 458-40-660 Timber excise tax—Stumpage value tables—Stumpage value adjustments
- WAC 458-20-182 Warehouse businesses
- WAC 458-20-18201 Warehouse and grain elevators and distribution centers exemption - Remittance
January 2024
- 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 2024
October 2024
- WAC 458- 40-660 – Timber Excise Tax – Stumpage value tables – Stumpage value adjustments
- WAC 458- 40-610 Timber Excise Tax – Definitions
- WAC 458-40-540 Forest land values – 2024
- WAC 458-20- 210 Sales of tangible personal property for farming-Sales of agricultural products by farmers.
- WAC 458-30-262 - Agricultural land valuation - interest rate - property tax component
- WAC 458-30-590 - Rates of inflation - Publication - Interest rate - Calculation
- WAC 458-18-220 - Rate of interest
September 2024
- WAC 458-20-166 Hotels, motels, boarding houses, rooming houses, resorts, hostels, trailer camps, short-term rentals and similar lodging businesses
- WAC 458-20-10201 Application process and eligibility requirements for reseller permits
- WAC 458-02-200 Business licensing service – Applications, licenses, renewals – Fees
- WAC 458-18A-010 Deferral of special assessments and/or property taxes—Definitions
- WAC 458-18-010 Deferral of special assessments and/or property taxes—Definitions
- WAC 458-16A-100 Senior citizen, persons with disabilities, and veterans with disabilities exemption—Definitions
- WAC 458-16A-120 Senior citizen, persons with disabilities, and veterans with disabilities exemption—Determining combined disposable income
August 2024
- WAC 458-57-135 - WA estate tax return to be filed - penalty for late filing - interest on late payments - waiver or cancellation of penalty - application of payment
- WAC 458-19-075 Constitutional one percent limit calculation
- WAC 458-19-070 Five dollars and ninety cents statutory
- WAC 458-20-23801 - Watercraft excise tax - Watercraft depreciation schedule
- WAC 458-16-560 Housing for qualifying households
- WAC 458-20-252 Hazardous substance tax
- WAC 458-19-045 Removal of limit (lid lift).
July 2024
- WAC 458-20-261 Commute trip reduction incentives
- WAC 458-20-18201 (New Section) Warehouse and grain elevators and distribution centers exemption -- Remittance
April 2024
- WAC 458-40-660 Timber excise tax—Stumpage value tables—Stumpage value adjustments
- WAC 458-20-182 Warehouse businesses
- WAC 458-20-18201 (New Section) Warehouse and grain elevators and distribution centers exemption -- Remittance
- WAC 458-20-27901 - (New Section) Clean alternative fuel vehicles and plug-in hybrid vehicles
- WAC 458-20-13501 - Timber harvest operations
- Adopted
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The Adopted CR-103 notice means the rule making process is complete and the rule is final.
December 2024
- WAC 458-40-610 Timber excise tax – Definitions
- WAC 458-40-660 Timber excise tax – Stumpage value tables – Stumpage value adjustments
- WAC 458-40-540 - Forest land values – 2024
- WAC 458-20-166 - Hotels, motels, boarding houses, rooming houses, resorts, hostels, trailer camps, short-term rentals and similar lodging businesses
- WAC 458-20-10201 Application process and eligibility requirements for reseller permits
- WAC 458-30-590 to provide the rate of inflation published in 2024, which is used in calculating interest for deferred special benefit assessments of land removed or withdrawn from classification during 2025, as required by RCW 84.34.310
- WAC 458-18-220 to provide the rate of interest for treasury bill auction year 2024, which is used when refunding property taxes paid in 2025, as required by RCW 84.69.100
- WAC 458-30-262 to provide the interest rate and property tax component used when valuing classified farm and agricultural land during the 2025 assessment year, as required by RCW 84.34.065
November 2024
- WAC 458-29A-400 Leasehold excise tax - Exemptions.
- WAC 458-18-010 Deferral of special assessments and/or property taxes—Definitions
- WAC 458-18A-010 Deferral of special assessments and/or property taxes—Definitions
- WAC 458-16A-120 Senior citizen, persons with disabilities, and veterans with disabilities exemption—Determining combined disposable income
- WAC 458-16A-100 Senior citizen, persons with disabilities, and veterans with disabilities exemption—Definitions
- WAC 458-19-070 Five dollars and ninety cents statutory aggregate dollar rate limit calculation
- WAC 458-19-075 Constitutional one percent limit calculation
- WAC 458-02-200 Business licensing service – Applications, licenses, renewals - Fees
- WAC 458-20-252 - Hazardous substance tax
- WAC 458-57-135 - WA estate tax return to be filed - penalty for late filing - interest on late payments - waiver or cancellation of penalty - application of payment
October 2024
- WAC 458-20-18201 - Warehouse and grain elevators and distribution centers exemption – Remittance.
- WAC 458-16-560 - Housing for qualifying households.
- WAC 458-19-045 - Removal of limit (lid lift).
September 2024
- WAC 458-20-23801 Watercraft excise tax – Watercraft depreciation schedule
- WAC 458-20-261 Commute trip reduction incentives
July 2024
June 2024
- WAC 458-20-182 - Warehouse businesses
- WAC 458-20-301 Capital gains excise tax - definitions, deductions, exemptions, and allocation of gains and losses
- WAC 458-20-27901 - Clean alternative fuel vehicles and plug-in hybrid vehicles
- WAC 458-40-660 - Timber excise tax – Stumpage value tables – Stumpage value adjustments
May 2024
- WAC 458-20-252 Hazardous substance tax
- WAC 458-20-281 Petroleum products tax
- WAC 458-20-144 Printing industry
- WAC 458-20-19402 Single factor receipts apportionment—Generally
February 2024
January 2024
- WAC 458-02-200 Business licensing service—Applications, licenses, renewals—Fees
- WAC 458-20-176 Commercial deep sea fishing—Commercial passenger fishing—Diesel fuel
- WAC 458-20-210 Sales of tangible personal property for farming—Sales of agricultural products by farmers
- WAC 458-20-24001 – Sales and Use Tax Deferral – Manufacturing and Research/Development Activities in High Unemployment Counties – Applications Filed After June 30, 2010
- WAC 458-20-228 Returns, payments, penalties, extensions, interest, stays of collection
- WAC 458-20-265 Sales and use tax exemption—Airplane maintenance repair stations
- WAC 458-20-178 Use tax and the use of tangible personal property
- WAC 458-20-134 Commercial or industrial use
- 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
- WAC 458-20-15503 Digital Products
- WAC 458-20-119 Sales by caterers and food service contractors
- WAC 458-20-124 Restaurants, cocktail bars, taverns and similar businesses
- WAC 458-18-010 Deferral of special assessments and/or property taxes—Definitions
- WAC 458-18-220 Refunds-Rate of interest
- WAC 458-30-262 Agricultural land valuation-Interest rate-Property tax component
- WAC 458-30-590 Rate of inflation-Publication-Interest rate-Calculation
- WAC 458-16A-100 Senior citizen, disabled person, and disabled veteran exemption—Definitions
- WAC 458-16A-120 Senior citizen, disabled person, and disabled veteran exemption—Determining combined disposable income.
- WAC 458-16A-130 Senior citizen, disabled person, and disabled veteran exemption—Qualifications for exemption.
- WAC 458-16A-135 Senior citizen, disabled person, and disabled veteran exemption—Application procedures. Suspended
- Repealed
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A Repealed rule is one that has been revoked or rescinded by the department.
2023
