Skip to main content
Our Tumwater office moved. Visit us at our new location.
Nuestra oficina en Tumwater se ha mudado. Visítenos en nuestra nueva ubicación.
What's new
Popular services and resources
- Education: Events and workshops
- Forms and publications
-
Forms (new or revised)
October 2026
September 2026
- September Combined Excise Tax Return (PDF 708.07KB)
- Quarter 3, 2026 Combined Excise Tax Return (PDF 717.44KB)
- Quarter 3, 2026 Leasehold Excise Tax Return (PDF 341.70KB)
Publications (new or revised)
- Sales and use tax rates
-
Effective October 1, 2026
Quarter 4 Local sales and use tax rate change notices
Quarter 4 Motor vehicle sales and leases
Effective Quarter 4: October 1 - December 31, 2026
Local sales and use tax rate flyers
Lodging tax rate flyer
Motor vehicle sales and leases tax rate flyer
Searchable local sales and use tax rate table
- Other webpage content
-
Other webpage content (new or revised)
October 2026
- Marketplace sellers
- Solid waste, hazardous waste, and recycling businesses industry guide
- Marketplace facilitators
- Remote sellers
- Washington Tax Decisions
- Income Tax Advisory Workgroup Agenda - October 19, 2026
- Retail taxes compacts
- Edgewood city license
- Capital Gains - My DOR help
- Tumwater office moved
- Income Tax Advisory Workgroup - October 5 meeting materials
- 2026 Jefferson County Levy Review
September 2026
- Tax topic: Lobbyists and lobbying firms
- Solid fuel-burning device fee
- Peer-to-peer car sharing tax
- Special notice: New peer-to-peer car-sharing tax
- Income Tax Advisory Workgroup Agenda - September 21, 2026
- Special notice: Clarifications to taxes on insurers and payback program
- 2026 Limited Scope Review of the Whatcom County Board of Equalization
- Statistics and reports
-
Statistics and reports
- News
-
News releases
No new news releases at this time. See past releases.
Interim guidance statements
- Issued
-
October 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.
- Issued
-
An Issued Interpretive Statement means the process is complete and the comment period has closed.
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- Repealed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A Repealed Interpretive Statement is one that has been revoked or rescinded by the department.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.
October 2026
September 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.
October 2026
- WAC 458-18-220 Refunds – Rate of interest (PDF 892.76KB)
- WAC 458- 30-262 Agricultural land valuation – Interest rate – Property tax component (PDF 892.76KB)
- WAC 458-30-590 Rates of inflation – Publication – Interest rate – Calculation (PDF 892.76KB)
- WAC 458-40-530 Property tax, forest land – Land grades – Operability classes (PDF 1,016.71KB)
- WAC 458-40-540 Forest land values—2026 (PDF 1,016.71KB)
- WAC 458-40-660 Timber excise tax—Stumpage value tables—Stumpage value adjustments (PDF 1,016.71KB)
- WAC 458-19-005 Definitions (PDF 967.26KB)
- WAC 458- 19-045 Levy limit-Removal of limit (lid lift) (PDF 967.26KB)
- WAC 458- 19-055 Levy limit-Proration of earmarked funds (PDF 967.26KB)
- WAC 458- 19-070 Five dollars and ninety cents statutory aggregate dollar rate limit calculation (PDF 967.26KB)
- WAC 458- 19-075 Constitutional one percent limit calculation (PDF 967.26KB)
- WAC 458-20-23801 - Watercraft excise tax - Watercraft depreciation schedule (PDF 983.42KB)
- WAC 458-57-105 – Nature of estate tax, definitions (PDF 930.90KB)
- WAC 458-57-115 – Valuation of property, property subject to estate tax, and how to calculate the (PDF 930.90KB) taxWAC 458-61A-102 – Definitions (PDF 909.99KB)
- WAC 458-61A-1001 – Graduated real estate excise tax rates – Exceptions to graduated rates – Tax avoidance arrangements (PDF 909.99KB)
- WAC 458-20-225 – Hazardous Substance Tax (PDF 891.07KB)
- WAC 458-16A-100 – Senior citizen, persons with disabilities, and veterans with disabilities exemption—Definitions (PDF 907.30KB)
- WAC 458-16A-120 – Senior citizen, persons with disabilities, and veterans with disabilities exemption—Determining combined disposable income (PDF 907.30KB)
- WAC 458-16A-130 – Senior citizen, persons with disabilities, and veterans with disabilities exemption—Qualifications for exemption (PDF 907.30KB)
- WAC 458-18-010 – Deferral of special assessments and property taxes—Definitions (PDF 907.30KB)
- WAC 458-20-240 – Manufacturer's new employee tax credits—Applications filed after June 30, 2010 (PDF 841.43KB)
- WAC 458-16-310 – Community celebration facilities (PDF 896.00KB)
- WAC 458-16-300 – Public meeting hall-Public meeting place-Community meeting hall (PDF 896.00KB)
- WAC 458-16-180 – Public burying grounds or cemeteries (PDF 896.00KB)
- WAC 458-16-165 Conditions under which nonprofit organizations, associations, or corporations may obtain a property tax exemption (PDF 896.00KB)
- WAC 458-16-110 Initial application and renewal declaration (PDF 896.00KB)
- Adopted
-
The Adopted CR-103 notice means the rule making process is complete and the rule is final.
October 2026
- 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)