Industry guides | Washington Department of Revenue

To help you better understand the tax obligations for specific industries, we've created the following online guides.

The information in these guides is general in nature and does not replace or substitute Washington rules or laws. For more information or to get answers to specific questions, please contact us.

Check out our Special Notices for updates to existing tax law, and Tax Topics for various tax topics in Washington State.

Online Guides

Agriculture tax guide
Animal rescue organizations
Apportionment
Auto dealers
Bail bond agencies
Ballot measure requirements
Beauty services
Beekeepers tax guide
Child care
Commercial fishing
Construction
Convenience stores
Denturists
Direct sellers/multilevel organizations
Fishing charters
Food services and drinking places
Games, gambling and similar income
Guided hunting and fishing trips
Horse industry
Hospital industry
Indian tax guide
Insurance industry guide
Interior decorators, designers, & consultants guide
Jewelry stores
Landscaping and horticultural services
Lodging guide
Manufacturing guide
Medical clinics and other health care facilities
Mortgage brokers
Nonprofit organizations
Out of state businesses reporting thresholds and nexus
Photography tax guide
Podiatric physicians
Portable self storage
Private mailing business tax guide
Restaurants and retailers of prepared food
School district
Self-service storage businesses
Solid waste collection/disposal, hazardous waste, and recycling businesses
Staffing industry
Taxicabs (may also apply to limousines)
Trucking
Vessel brokers and dealers
Veterinarian
Wine industry

PDF Industry guides

Construction Guide - Spanish
Dog Breeders
Landscaping Guide - Spanish
Pharmacy Sales

Looking for the IRS Tax Center for Industries and Professions? Be aware that these are federal guidelines and don't apply to taxes administered by Washington State.