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Popular Services and Resources
- Education: Events and workshops
-
Industry Guide
- Manufacturing industry
- Janitorial and other cleaning services
- Child care industry
- Real estate industry
Workshops
Webinars (new)
- My DOR - How to file an excise tax return webinars
- Business tax basics workshops
- Small business requirements and resources webinar
- Unclaimed property holder education
Videos
- Watch our Understanding Property Tax video (3:30)
- Mire nuestro video Entender el impuesto sobre la propiedad (4:25)
- Small business requirements and resources webinar
- Business Tax Basics
- My DOR - Instruction videos
- Unclaimed property (UCP) - Task-specific videos
- Forms and publications
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Forms (new or revised)
March 2025
- Quarter 1 Leasehold Excise Tax Return
- March Combined Excise Tax Return
- Quarter 1 Combined Excise Tax Return
- 2024 Annual Tax Performance Report for Preferential Tax Rates/Credits/Deductions/Exemptions
February 2025
January 2025
December 2024
- Annual Combined Excise Tax Return
- Quarter 4 Combined Excise Tax Return
- December Combined Excise Tax Return
- Notice of Occupancy - RCW 84.36.049 Nonprofit Homeownership Development Form 63 0033
(formerly called New Owner Income Verification Form)
Publications (new or revised)
January 2025
- 2024 Property Tax Administration Review
- Business Tax Basics Guide en español
- DOR Strategic Business Plan July 2024 - June 2029
- Sales and use tax rates
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Effective April 1, 2025
Local sales and use tax rates (April 1 - June 30, 2025)
Lodging rates and changes
Motor vehicle sales and leases
Change notices (April 1 - June 30, 2025)
- City of Camas Transportation Benefit District
- City of Camas Transportation Benefit District Car Dealers and Leasing Companies
- City of Chelan Transportation Benefit District
- Chelan County Retail Sales Tax New Location Codes
- City of Coulee Dam Retail Sales Tax New Location Codes
- Ferry County Retail Sales Tax New Location Codes
- Ferry County Retail Sales Tax New Location Codes Car Dealers and Leasing Companies
- Jefferson County Transportation Benefit District
- Jefferson County Transportation Benefit District Car Dealers and Leasing Companies
- City of Kennewick Transportation Benefit District
- City of Kennewick Transportation Benefit District Car Dealers and Leasing Companies
- City of La Center Transportation Benefit District
- City of La Center Transportation Benefit District Car Dealers and Leasing Companies
- City of Langley Public Safety Tax
- City of Langley Public Safety Tax Car Dealers and Leasing Companies
- City of Langley Transportation Benefit District
- City of Langley Transportation Benefit District Car Dealers and Leasing Companies
- Lewis County Emergency Communication Tax
- City of Longview Public Safety Tax
- City of Longview Public Safety Tax Car Dealers and Leasing Companies
- City of Lynden Transportation Benefit District
- City of Lynden Transportation Benefit District Car Dealers and Leasing Companies
- City of Moses Lake Retail Sales Tax New Location Codes
- City of Moses Lake Retail Sales Tax New Location Codes Car Dealers and Leasing Companies
- City of Nespelem Retail Sales Tax New Location Codes
- City of Okanogan Retail Sales Tax New Location Codes
- City of Okanogan Retail Sales Tax New Location Codes Car Dealers and Leasing Companies
- Okanogan County PTBA Retail Sales Tax New Location Codes
- Okanogan County Retail Sales Tax New Location Codes
- City of Omak Retail Sales Tax New Location Codes
- City of Omak Retail Sales Tax New Location Codes Car Dealers and Leasing Companies
- City of Puyallup Transportation Benefit District
- San Juan County Cultural Access Programs
- San Juan County Cultural Access Programs Car Dealers and Leasing Companies
- City of Spokane Public Safety Tax
- City of Spokane Public Safety Tax Car Dealers and Leasing Companies
- City of Vancouver Cultural Access Programs
- City of Vancouver Cultural Access Programs Car Dealers and Leasing Companies
- City of Yarrow Point Transportation Benefit District
- Other webpage content
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Other webpage content (new or revised)
April 2025
- File Washington capital gains tax return using tax preparation software
- Tax Topic: Wireless calling - Sourcing prepaid services
- Tax Topic: DJ services
March 2025
- Tax Topic: Reusable bag fees
- Okanogan city endorsement
- Tax Topic: Investments
- Draft ETA 3XXX – Taxability of Standing Timber Sales
- Tax Topic: Director fees subject to Business and Occupation (B&O) tax
- Tax Topic: Irrigation districts operating on US government property
February 2025
- Q2, 2025 Downloadable Database Files
- Q2, 2025 Sales Tax Jurisdiction Boundaries
- Q2, 2025 QuickBooks Rate Tables
- Q2, 2025 Streamlined Sales Tax Rates and Boundaries
- Q2, 2025 GIS Wireless Downloads
- 911 tax
- Litter tax
- Tax Topic: Special event promoter’s requirements
- Retail taxes compacts: Colville Tribes
- Tax Topic: Taxability of legal settlements
- Annexations: Quarter 2, 2025
- Enhanced fish food tax
December 2024
- 2025 filing due dates
- Tax Topic: Surcharges including tariffs
- Businesses owe state use tax on self-produced fuel used
- Special Notice: New B&O tax classification for real estate commissions
- Statistics and reports
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Statistics and reports
- Franklin County Levy Audit Follow-up (March 2025)
- Final Private Harvest Stats - Quarter 3 2024
- Final Public Harvest Stats - Quarter 3, 2024
- Forest excise tax county distribution report, Quarter 1, 2025
- 2025 Forest Land Values
- Unclaimed Property Annual Report (2024)
- 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)
- News
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News releases
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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
- Issued
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An Issued Interpretive Statement means the process is complete and the comment period has closed.
April 2025
March 2025
- ETA 3242.2025 Multiple Points of Use Exemption – Software Maintenance Agreements
- ETA 3014.2025 Self-Produced fuels
January 2025
December 2024
- Repealed
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A Repealed Interpretive Statement is one that has been revoked or rescinded by the department.
April 2025
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.
February 2025
November 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.
April 2025
February 2025
January 2025
December 2024
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
- Adopted
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The Adopted CR-103 notice means the rule making process is complete and the rule is final.
March 2025
- WAC 458-65A-10005 Examinations of records
- WAC 458-20-305 - Sales and use tax deferral – Conversion of underutilized commercial property into affordable housing
- WAC 458-20-167 Educational institutions, school districts, student organizations, and private schools
December 2024
- WAC 458-20-210 Sales of tangible personal property for farming - Sales of agricultural products by farmers
- 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
- Repealed
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A Repealed rule is one that has been revoked or rescinded by the department.
- None at this time.
