Chapter 458-50 Intercounty utilities and transportation companies - assessment and taxation

Sales tax now applies to some services

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.

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.