Publications by name

All Property Tax and Timber Tax publications are grouped together.

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A

• Aerospace Industry: List of aerospace tax incentives.
• Agriculture Guide: Help farmers understand their tax liability.
• Aircraft Taxes: Explanation of the annual taxes imposed on using an aircraft in Washington.
• Amend Your Tax Return, How to: Explains the steps to amend your tax return.
• Annual Reports
  • Department of Revenue Annual Report (PDF 4.80MB)
  • Unclaimed Property Annual Report (PDF 298.84KB)
• Audit Process Brochure (PDF 166.18KB): Covers audit process including documents to be examined and what happens after audit.
• Auto Dealer Guide to Excise Taxes: B&O Sales/use tax application for auto dealers.

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B

• Bail Bond Agency Guide to Excise Taxes: Excise tax information for persons engaged in writing bail bonds.
• Beauticians Guide: Industry specific information for beauticians.
• Business and Occupation (B & O) Tax: Business and occupation tax fact sheet.
• Business licensing with My DOR (PDF 2.42MB)
• Business tax basics (PDF 1.83MB): Workbook to help new and existing businesses better understand Washington's tax structure.
• Business tax basics en español (PDF 2.37MB): Translated copy of the English publication.

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C

• Child Care Operators: Industry specific information for child care operators.
• Cigarette Tax: General cigarette tax information.
• Commercial Fishing Tax Guide: Describes the application of taxes to persons engaged in commercial fishing operations.
• Commercial Vessel Tax (PDF 189.63KB): Explanation of personnel property tax on commercial vessels.
• Common Business Activities Table: Common classifications reported on the excise tax return.
• Construction Tax Guide: Tax information for the construction industry.
• Convenience Stores: Tax information for convenience stores and gas stations.
• Convenience Stores - Sales Tax Reference for (PDF 142.52KB): Quick sales tax reference sheet for Convenience Stores.
• Convention and Trade Center: Explanation of the tax and rates.

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D

• Data Upload to My DOR: Load tax return data into My DOR without data entry work.
• Denturists Tax Guide: Tax information for denturists.
• Destination-based Sales Tax at a Glance (PDF 496.04KB)
• Digital Products
• Direct Sellers/Multilevel Organizations: Tax guide for direct sellers and multi-level organizations.

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E

• Electronic Payment Guide: (PDF 396.90KB) Explanation of Electronic Funds Transfer program.
• EFT Due Dates for Combined Excise Tax Return Payments: Due dates for Electronic Funds Transfers.
• 911 Tax: Explanation of the tax and rates.
• Enhanced Food Fish: Explanation of the tax and rates.
• Estate Tax: Explanation of the tax and rates.
• Excise Tax Law Book Supplement: Supplement to Excise Tax Law book.
• Excise Tax Laws: Title 82, Revised Code of Washington (RCW) and miscellaneous ancillary tax laws.
• Excise Tax Rule Book: Washington Administrative Code (WAC) chapter 458-20 (Excise tax rules) and WAC 458-276 (public records).

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F

• Farmers and Use Tax (PDF 455.83KB): Use Tax information for farmers.
• Fishing Charters: Industry guide addressing the taxability of fishing charters.

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G

• Note: No publications are listed under "G."

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H

• Hazardous Substance Tax: Explanation of the tax and rates.
• High Technology Sales/Use Tax Deferral (PDF 122.08KB)
• Horse Industry
• Hospital Tax Guide: Common reporting problems and solutions to avoid them.
• How to Amend Your Tax Return: Explains the steps to amend your tax return.

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I

• Indian Tax Guide
• Interior Decorators, Designers, & Consultants: Tax information for interior designers, decorators, and consultants.
• Intermediate Care Facilities (ICF) Tax: Explanation of the tax and rates.

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J K

• Note: No publications are listed under "J" or "K."

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L

• Leasehold Excise Tax: Basic overview of the Leasehold Excise Tax in a question and answer form.
• Litter Tax: Explanation of the tax and rates.
• Local Sales and Use Tax Rates and Changes: Provides the local codes and tax rates for all state locations and reporting guidelines.
• Local Sales Tax Change Notices: Notices of tax rate changes.
• Lodging Tax Guide: Better understand the taxes that apply to lodging and the proper tax classifications.

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M

• Managed Audit Program
• Manufacturing Industry Tax Guide
• Mortgage Brokers
• Motor Vehicle Sales/Use Tax: Explanation of the tax and rates.

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N

• Natural Gas Use Tax: Explanation of the tax and rates.
• Nonprofit Organizations: Describes tax requirements and exemptions for nonprofit organizations.

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O

• Oil Spill Tax: Explanation of the tax and rates.
• Out-of-state Businesses, Guide for: Tax information for out-of-state businesses.

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P

• Petroleum Products Tax: Explanation of the tax and rates.
• Photographs, Sales of
• Podiatric Physicians Guide to Excise Taxes: Explanation of how Washington's excise taxes apply to podiatric physicians.
• Property Tax:
  • Assessor's Reference Manual (PDF 2.00MB)
  • Ballot Measure Requirements for Voted Property Tax Levies
  • Commercial Vessel Tax (PDF 189.63KB)
  • County Boards of Equalization Manual (PDF 821.76KB)
  • Current Use and Designated Forestland Manual (PDF 1.24MB)
  • Homeowner's Guide to Property Tax (PDF 759.74KB)
  • How the 1% Property Tax Limit Works
  • Industrial Valuation Guidelines
  • Newsletter The Property Tax Review
  • Open Space Taxation Act 
  • Paying Your Property Taxes Under Protest (PDF 2.78MB)
  • Personal Property Tax (PDF 3.74MB)
  • Personal Property Valuation Guidelines
  • Property Tax Assessment of Mobile and Manufactured Homes (PDF 2.09MB)
  • Property Tax Assistance Program for Widows or Widowers of Veterans (PDF 532.93KB)
  • Property Tax Calendar, 2021 (PDF 299.68KB)
  • Property Tax Deferral for Homeowners with Limited Income (PDF 566.92KB)
  • Property Tax Deferral for Senior Citizens and People with Disabilities (PDF 419.46KB)
  • Property Tax Exemption for Nonprofits: Administrative Offices of a Religious Organization (PDF 330.38KB)
  • Property Tax Exemption for Nonprofits: Churches (PDF 293.95KB)
  • Property Tax Exemption for Nonprofits: Community Celebration Facilities (PDF 1.55MB)
  • Property Tax Exemption for Nonprofits: Emergency or Transitional Housing (PDF 833.36KB)
  • Property Tax Exemption for Nonprofits: Public Assembly Halls (PDF 738.48KB)
  • Property Tax Exemption for Senior Citizens and People with Disabilities (PDF 382.34KB)
  • Property Tax State School Levy Tips
  • Resolution/Ordinance Procedure for Increasing Property Tax Revenue (PDF 218.40KB)
• Public & Confidential Tax Information Guidelines (PDF 2.62MB)
• Public Utility Tax: Explanation of the tax and rates.

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Q

• Note: No publications are listed under "Q."

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R

• Real Estate Excise Tax: Tax on the sale of real estate.
• Real Estate Excise Tax Rates (PDF 220.00KB)
• Refuse (solid waste) Tax: Explanation of the tax and rates.
• Regional Transit Authority Tax: Explanation of the tax and rates.
• Rental Car Tax: Explanation of the tax and rates.
• Requirements to Become a Cigarette Wholesaler (PDF 187.87KB): Explains steps to become cigarette wholesaler.
• Restaurants and Retailers of Prepared Food: Assists persons engaged in restaurant and other related businesses to better understand the taxes that apply to their business.
• Retail Sales Tax
• Roadmap to Register and License your Business in Washington: Follow these steps before you license and register your business.
• Rural County (Distressed Area) Business and Occupation Tax Credit for New Employees (PDF 116.85KB)

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S

• School Districts Tax Guide: General tax information to assist school districts comply with their tax reporting responsibilities.
• Small Business B&O Tax Credit Table for Annual Filers (PDF 195.92KB): Annual Small Business B&O tax tables.
• Small Business B&O Tax Credit Table for Monthly Filers (PDF 203.55KB): Monthly Small Business B&O tax tables.
• Small Business B&O Tax Credit Table for Quarterly Filers (PDF 136.07KB): Quarterly Small Business B&O tax tables.
• Solid Waste Collection/Disposal and Recycling Businesses: Industry guide for businesses providing solid waster, recycling, or salvage services.
• Special Hotel/Motel Tax: Explanation of the tax and rates.
• Special Notices: List of special notices by subject that provide information on legislative changes and tax application.
• Solid Fuel Burning Device Fee: Explanation of the fee and rate.
• Spirits Tax
• Staffing Industry Tax Guide
• Synopsis of Tax Incentives (PDF 92.32KB): List of the major tax incentives offered by the State of Washington.
• Syrup Tax: Explanation of the tax and rate.

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T

• Tavern Tax Guide: Assists persons engaged in the tavern business to better understand the taxes that apply to taverns.
• Tax Classifications, Credits, and Deduction Definitions: Explains the tax classifications, credits and deductions that may appear on an excise tax return.
• Tax Consultation Service: Explanation of the tax consultation visits provided by the Department of Revenue.
• Tax, Title and Registration of Boats (w/DOL) (PDF 9.83MB)
• Tax Incentives: Incentive Programs: Deferrals, Exemptions and credits offered by the state of Washington.
• Tax Reference Manual: General description and historical information on over 50 taxes.
• Tax Topics
• Taxicabs (and Limousines) Tax Guide: Tax information for owners and independent drivers of taxicabs (and limousines).
• Timber Tax:
  • Examples of Taxable Road Costs on Public Timber Sales (PDF 103.55KB)
  • Forest Excise Tax "Salmon Credit" Study, Final Report (DOC 883.50KB)
  • Forest Excise Tax Reporting Information: Timber from Private and Public Land (PDF 159.79KB)
  • Forest Tax Bulletin: Explanation of the application of timber law and rules.
  • Guidelines for Timber Management Plans (PDF 126.89KB)
  • Harvester Stumpage Value Packets: SVA 1, 2, 3, 4, 5, 6, 7, & 10
  • Taxation of Road and Road Abandonment Examples, Department of Natural Resources Timber Sales (PDF 104.10KB):
    Help purchasers of Department of Natural Resources timber sales determine costs taxable under the Forest Excise Tax.
  • Taxation of the "Other Considerations" on the Public Timber Sales (PDF 74.11KB)
  • Timber Pole Volume Table: Eastern Washington (PDF 935.50KB)
  • Timber Pole Volume Table: Western Washington (PDF 443.15KB)
  • Understanding Washington's Timber Excise Tax (PDF 206.89KB)
• Tobacco Products Tax: Explanation of the tax and fee.
• Transient Rental Income: Explanation of the tax and fee.
• Tribal: See Indian Tax Guide.
• Trucking Tax Guide

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U

• Unclaimed Property Annual Report (PDF 1.44MB)
• Use Tax

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V

• Vacation home rentals: Information for persons who rent out personal homes, including condominiums and time share units.
• Vessel Brokers and Dealers Tax Guide: B&O sales and use tax applications for vessel brokers and dealers.
• Veterinarians Tax Guide
• Voluntary Disclosure Program

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W

• Warehouse Tax Incentive (PDF 292.15KB): Provides criteria for taking the incentive.
• Washington State Tax Guide for Out-of-State Businesses: Information for out-of-state businesses.
• Wine Industry Tax Guide

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X Y Z

• Note: No publications are listed under "X," "Y," or "Z."