Starting October 1: Some business services are now subject to retail sales tax, as required by state law, ESSB 5814. When you buy these services, vendors should add sales tax to your bill. If you sell these services, you should begin collecting retail sales tax. Learn more about Services newly subject to retail sales tax.
Chapter 458-50 Intercounty utilities and transportation companies - assessment and taxation
458‑50‑020 | Annual reports—Duty to file. |
458‑50‑030 | Annual reports—Contents. |
458‑50‑040 | Annual reports—Time of filing—Extension of time. |
458‑50‑060 | Failure to make report—Default valuation—Penalty—Estoppel. |
458‑50‑070 | Annual assessment—Procedure. |
458‑50‑080 | True cash value—Criteria. |
458‑50‑085 | Computer software—Definitions—Valuation—Centrally assessed utilities. |
458‑50‑090 | Methods of valuation. |
458‑50‑100 | Apportionment of operating property to the various counties and taxing districts. |
458‑50‑110 | Apportionment reports. |
458‑50‑120 | Notification of real estate transfers. |
458‑50‑130 | Taxing district boundary changes—Estoppel. |
458‑50‑150 | Intangible personal property exemption—Introduction. |
458‑50‑160 | Exempt intangible property distinguished from other intangibles. |
458‑50‑170 | Valuation principles. |
458‑50‑180 | Appraisal practices relating to valuing intangible personal property. |
458‑50‑190 | Valuation of particular assets. |