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.
Publications by name
A complete list of publications is listed below. To quickly find your publication, click on the first letter of the title below:
All Property Tax and Timber Tax publications are grouped together.
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
- Audit Process Brochure: 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.
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
- Business tax basics: Workbook to help new and existing businesses better understand Washington 's tax structure.
- Business tax basics en español: Translated copy of the English publication.
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: 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: Quick sales tax reference sheet for Convenience Stores.
- Convention and Trade Center: Explanation of the tax and rates.
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
- Digital Products
- Direct Sellers/Multilevel Organizations: Tax guide for direct sellers and multi-level organizations.
E
- Electronic Payment Guide: 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).
F
- Farmers and Use Tax: Use Tax information for farmers.
- Fishing Charters: Industry guide addressing the taxability of fishing charters.
G
- Note: No publications are listed under "G."
H
- Hazardous Substance Tax: Explanation of the tax and rates.
- High Technology Sales/Use Tax Deferral
- 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.
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.
J K
- Note: No publications are listed under "J" or "K."
L
- Leasehold Excise Tax: Basic overview of the Leasehold Excise Tax in a question and answer form.
- Litigation Report
- 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.
M
- Managed Audit Program
- Manufacturing Industry Tax Guide
- Mortgage Brokers
- Motor Vehicle Sales/Use Tax: Explanation of the tax and rates.
N
- Natural Gas Use Tax: Explanation of the tax and rates.
- Nonprofit Organizations: Describes tax requirements and exemptions for nonprofit organizations.
O
- Oil Spill Tax: Explanation of the tax and rates.
- Out-of-state Businesses, Guide for: Tax information for out-of-state businesses.
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:
- Appealing Your Property Assessment to the County Board of Equalization
- Assessor's Reference Manual
- Ballot Measure Requirements for Voted Property Tax Levies
- Commercial Vessel Tax
- County Boards of Equalization Manual
- Current Use and Designated Forestland Manual
- Homeowner's Guide to Property Tax
- 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
- Personal Property Tax
- Personal Property Valuation Guidelines
- Property Tax Assessment of Mobile and Manufactured Homes
- Property Tax Assistance Program for Widows or Widowers of Veterans
- Property Tax Calendar, 2021
- Property Tax Deferral for Homeowners with Limited Income
- Property Tax Deferral for Senior Citizens and People with Disabilities
- Property Tax Exemption for Nonprofits: Administrative Offices of a Religious Organization
- Property Tax Exemption for Nonprofits: Churches
- Property Tax Exemption for Nonprofits: Community Celebration Facilities
- Property Tax Exemption for Nonprofits: Emergency or Transitional Housing
- Property Tax Exemption for Nonprofits: Social Service Organizations
- Property Tax Exemption for Senior Citizens and People with Disabilities
- Property Tax State School Levy
- Resolution/Ordinance Procedure for Increasing Property Tax Revenue
- Public & Confidential Tax Information Guidelines
- Public Utility Tax: Explanation of the tax and rates.
Q
- Note: No publications are listed under "Q."
R
- Real Estate Excise Tax: Tax on the sale of real estate.
- Real Estate Excise Tax Rates
- 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: 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
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: Annual Small Business B&O tax tables.
- Small Business B&O Tax Credit Table for Monthly Filers: Monthly Small Business B&O tax tables.
- Small Business B&O Tax Credit Table for Quarterly Filers: 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:
- Delinquency in Reporting and Remitting Spirits Taxes
- Determining Spirits Sales Tax and Spirits License Fees
- Distributors
- Documenting Spirits Sales
- General Public
- Hotels
- In-State Distillers
- Motels
- Out-of-State Distillers (COAs)
- Off-Premises (groceries, etc.)
- On-Premises (restaurants, etc.)
- Sales Involving Tribes
- Staffing Industry Tax Guide
- Synopsis of Tax Incentives: List of the major tax incentives offered by the State of Washington.
- Syrup Tax: Explanation of the tax and rate.
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)
- 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
- Forest Excise Tax "Salmon Credit" Study, Final Report
- Forest Excise Tax Reporting Information: Timber from Private and Public Land
- Forest Tax Bulletin: Explanation of the application of timber law and rules.
- Guidelines for Timber Management Plans
- 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:
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
- Timber Pole Volume Table: Eastern Washington
- Timber Pole Volume Table: Western Washington
- Understanding Washington's Timber Excise Tax
- 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
U
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
W
- Warehouse Tax Incentive: 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
X Y Z
- Note: No publications are listed under "X," "Y," or "Z."