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What's new

Popular Services and Resources

Education: Events and workshops

Videos (New)

  • Add access (MyDOR help video)
  • Administrative review and hearings process video
  • File a basic return (MyDOR help video)
  • Presentación de una declaración de impuestos básica  Transcripción de la presentación
  • Unclaimed property (UCP) system replacement videos

Webinars (New)

  • Start a business in Washington state webinar
  • Grow your business in Washington state webinar
  • 2021 Unclaimed property holder education

​See what other events we're offering.

Forms and publications

Forms (New or revised)

April 2021 

  • 2021 Request for Real Property Tax Due Date Extension & Payment Agreement Due to Revenue Loss, Provided in ESHB 1332
  • April 2021 Combined Excise Tax Return
  • Schedule C4 (ENDS) - Electronic Nicotine Delivery Systems
  • Combined Schedule C Workbook

March 2021

  • 2020 Annual Tax Performance Report
  • March 2021 Combined Excise Tax Return
  • Quarter 1 2021 Combined Excise Tax Return
  • Quarter 1 2021 Leasehold Excise Tax Return


Publications (New or revised)

Business Tax Basics

March 2021

  • DOR Org Chart
  • Business Tax Basics workbook

Special Notices

2021

  • New B&O tax exemption for services covered by a Qualified Washington Health Benefit Exchange health plan
  • Property tax exemption for heavy equipment rental property

Tax Topics

April 2021

  • Bakery items - Which bakery items qualify for sales tax exemption?
  • Direct pay
  • Is prepared food more than 75% of your total food sales?
  • Job Corps operators and service providers

March 2021

  • Adaptive housing for disabled veterans
  • All business all required to file and pay electronically
  • Bus lifts installed at public transportation maintenance facilities 
  • Chemicals used to treat drinking water
  • Emergency financial assistance grants 
  • Information for tribal members/citizens
  • Tribes and tribal members/citizens Q&A

Industry Guides

April 2021

  • Out of state businesses reporting thresholds and nexus - Physical presence nexus

Unclaimed property general information (Spanish)

Feb. 2021

  • Propiedad no Reclamada Información general

Repealed (Forms and publications)

2021

  • None at this time. 
Sales and use tax rates

Local sales and use tax rates by city/county - Effective April 1, 2021

March 2021

  • Quarter 2 2021 Local sales and use tax rates changes for car dealers and leasing companies

​Feb. 2021

  • Quarter 2 2021 Local Sales and use tax rates and changes

Tax rate change notices - Effective April 1, 2021

Feb. 2021

  • City of Airway Heights Retail Sales Tax New Location Codes 
  • City of Airway Heights Retail Sales Tax New Location Codes Car Dealers and Leasing Companies
  • Jefferson County Housing and Related Services
  • Jefferson County Housing and Related Services Car Dealers and Leasing Companies
  • City of La Conner Retail Sales Tax New Location Codes
  • City of La Conner Retail Sales Tax New Location Codes Car Dealers and Leasing Companies
  • City of Seattle Transportation Benefit District
  • City of Vancouver Housing and Related Services​
  • Unincorporated Kitsap County Retail Sales Tax New Location Codes
  • Unincorporated Pend Oreille County Retail Sales Tax New Location Codes
  • Unincorporated Skagit County Retail Sales Tax New Location Codes
  • Unincorporated Skagit County Retail Sales Tax New Location Codes Car Dealers and Leasing Companies
  • Unincorporated Skagit County PTBA Retail Sales Tax New Location Codes
  • Unincorporated Skagit County PTBA Retail Sales Tax New Location Codes Car Dealers and Leasing Companies 

Annexations - Effective April 1, 2021

  • Quarter 2 2021 Annexations

Lodging information - Effective April 1, 2021 

  • City of Airway Heights Retail Sales Tax New Location Codes
  • City of Kennewick Tourism Promotion Area (TPA)
  • City of Pasco Tourism Promotion Area (TPA)
  • City of Richland Tourism Promotion Area (TPA)
  • City of Wenatchee Tourism Promotion Area (TPA)
  • Quarter 2 2021 Lodging flyer
  • Spokane County Tourism Promotion Area (TPA)

Quarterly GIS download files - Effective April 1, 2021

March 2021

  • Q2 2021 GIS data downloads
Other webpage content

Other webpage content (New or revised)

April 2021

  • Alphabetical listing (contacts)
  • Businesses who import goods to Washington state
  • Carnation city licenses (city partner) 
  • Cathlamet town licenses (town partner)
  • Estate tax FAQ
  • Hazardous substance tax
  • High unemployment county sales and use tax deferral for manufacturing facilities (expired July 1, 2020)
  • Log export regulations
  • Property tax
  • Sales and use tax deferral programs
  • Sole source and emergency contract information
  • State endorsements
  • State public utility and other tax classification definitions
  • Syrup tax
  • University Place (city partner)
  • Vancouver city licenses (city partner)
  • Vapor products tax
  • Westport city licenses (new city partner)
  • Winlock city licenses (new city partner)

March 2021

  • Apply for a business license
  • Business licensing and renewals FAQs
  • Clean alternative fuel commercial vehicle and infrastructure tax credit
  • Customers with multiple businesses
  • Hiring unemployed veterans - B&O tax and PUT credit
  • Liquor - Retail and non-retail
  • Marijuana
  • Nonprofit property tax exemption list by county
  • Real estate excise tax
  • Real estate excise tax monthly distribution for March 2021
  • Tax classifications for common business activities - Ride share/food delivery drivers
  • Unclaimed property (UCP) system replacement project
  • Waiver of certain liquor license fees
Statistics and reports

Statistics and reports

March 2021

  • Comparative state and local taxes
  • Non-general fund forecasts archives
  • Non-general fund forecasts
News

News releases

April 2021

  • Columbia currents carry Cathlamet to combined licensing partnership
  • More Lewis County cities partner with Revenue's licensing solution
  • Westport charts course for Revenue's licensing one-stop

March 2021

  • Redmond businesses of all sizes benefit from one-stop licensing


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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.

April 2021

  • ETA 3107.2021 Taxability of Credit Bureau Services

Feb. 2021

  • ETA 3XXX.20XX - Taxability of restaurant and grocery delivery services
  • ETA 3050.20XX - Taxability of services provided by dump truck operators
Issued

An Issued Interpretive Statement means the process is complete and the comment period has closed. 

April 2021

  • ETA 3050.2021 Dump truck operators

March 2021

  • ETA 3086.2021 - Telephone answering services
  • ETA 3032.2021 - Taxability of auction sales of abandoned motor vehicles by a registered tow truck operator
  • PTA 20.1.2021 - State-assessed utility company annual apportionment reports
Repealed

A Repealed Interpretive Statement is one that has been revoked or rescinded by the department. 

April 2021

  • ETA 3111.2010 B&O tax exemption for property managers (RCW 82.04.394)—On-site personnel working at multiple properties


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 meeting may not occur in the case of an expedited update.

April 2021

  • None at this time
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.

Note: A public hearing may not occur in the case of an expedited update.

March 2021

  • WAC 458-20-277 - Certified service provider((s))—Compensation

  • WAC 458-20-282 - Marketplace collecting and reporting
  • WAC 458-20-241 - Radio and television broadcasting
Adopted

The Adopted CR-103 notice means the rule-making process is complete and the rule is final. 

March 2021

  • WAC 458-20-211 - Leases or rentals of tangible personal property, bailments

Repealed

A Repealed rule is one that has been revoked or rescinded by the department.

2021

  • None at this time
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Taxes & rates

Sales & use tax rates

Tax incentives

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Use tax

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File or amend my return

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Publications by name

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