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.
Administrative review and hearings process
This video series provides an overview of the appeals process.

Chapter 1: Introduction (01:38)

Chapter 2: Filing your petition (06:12)

Chapter 3: I've filed my petition. Now what? (06:17)

Chapter 4: Hearings (04:26)

Chapter 5: After the hearing (02:31)

Chapter 6: Understanding your decision (02:52)

Chapter 7: Your options after the decision (03:19)

Chapter 8: Miscellaneous considerations (04:21)
Resources
- Reviews and appeals
- Confidential Tax Information Authorization
- Review Petition Form
- Settlement Offer form
- Administrative review & hearings division contact info
- RCW and WAC authorizing law