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Publications by subject
Aircraft Taxes
Appeals
Amend Your Tax Return, How to
Audit
Business Registration
- Roadmap to Register and License your Business in Washington
- Business tax basics (pdf)
- Business Licensing with My DOR (pdf)
- Tax Consultation Service
Business Taxes
- Business and Occupation (B&O) tax
- Retail Sales Tax
- Small Business B&O Tax Credit Table – Monthly (pdf) , Quarterly (pdf) , or Annual (pdf)
Cigarette Tax
Collection Process
Commercial Vessel Tax (pdf)
Digital Products
Electronic Payments
- Electronic Payment Guide (pdf)
Incentives
- High Technology Sales/Use Tax Deferral (pdf)
- Rural County (Distressed Area) Business and Occupation Tax Credit for New Employees (pdf)
- Statistics for Tax Incentive Programs (pdf)
- Synopsis of Tax Incentives (pdf)
- Tax Incentives Overview fact sheet (pdf)
- Warehouse Tax Incentive (pdf)
Indian Tax Guide
Industry Specific
- Agriculture Guide
- Animal Rescue Organizations
- Auto Dealer Guide
- Bail Bond Agency
- Beauticians Guide
- Beekeepers
- Child Care Operators
- Commercial Fishing Tax Guide
- Construction Tax Guide
- Convenience Stores
- Denturists
- Direct Sellers/Multilevel Organizations
- Farmers and the farming industry
- Fishing Charters
- Food Services and Drinking Places
- Games, Gambling, and Similar Income
- Guided Hunting and Fishing Trips
- Horse Industry
- Hospitals
- Indian Tax guide
- Insurance Industry
- Interior Decorators, Designers, & Consultants
- Landscaping and Horticultural Services
- Lodging Industry Tax Guide
- Manufacturing Industry Tax Guide
- Medical Clinics and Other Health Care Facilities
- Mortgage Brokers
- Nonprofit Organizations
- Out-of-state Businesses
- Photography
- Podiatric Physicians
- Portable Self Storage
- Private Mailing Businesses
- Restaurants and Retailers of Prepared Food
- School District Tax Guide
- Self-service Storage Businesses
- Solid Waste Collection/Disposal and Recycling
- Staffing Industry Tax Guide
- Taxicabs (and Limousines)
- Trucking
- Vessel Brokers and Dealers Guide
- Veterinarian Guide
- Wine Industry
Local Sales Tax
Nonprofit Organizations
Property Tax
- Appealing Your Property Assessment to the County Board of Equalization (pdf)
- Ballot Measure Requirements for Voted Property Tax Levies
- Commercial Vessel Tax (pdf)
- County Assessor’s Manual (docx)
- County Best Practices - Senior Citizen and Disabled Persons Exemption and Deferral Programs (pdf)
- County Boards of Equalization Manual (pdf)
- County Revaluation Cycles (pdf)
- Current Use and Designated Forestland Manual (pdf)
- Designated Forest Land (pdf)
- Homeowner's Guide to Mass Appraisal (pdf)
- Homeowner’s Guide to Property Tax (pdf)
- How the 1% Property Tax Limit Works
- Impuestos Sobre La Propiedad (Homeowner’s Guide to Property Taxes) (pdf)
- Industrial Valuation Guidelines
- Levy Manual (pdf)
- Low-Income Valuation Guide
- Newsletter – The Property Tax Review
- Open Space Taxation Act (pdf)
- Paying Your Property Tax Under Protest (pdf)
- Personal Property Tax (pdf)
- Personal Property Tax Valuation Guidelines
- Personal Property Manual
- Property Tax Assessment of Mobile and Manufactured Homes (pdf)
- Property Tax Assistance Program for Widows or Widowers of Veterans
- Property Tax Calendar, 2022 (pdf)
- Property Tax Deferral for Homeowners with Limited Income (pdf)
- Property Tax Deferral for Senior Citizens and People with Disabilities (pdf)
- Property Tax Exemption for Nonprofits: Administrative Offices of a Religious Organization (pdf)
- Property Tax Exemption for Nonprofits: Churches (pdf)
- Property Tax Exemption for Nonprofits: Community Celebration Facilities (pdf)
- Property Tax Exemption for Nonprofits: Emergency or Transitional Housing (pdf)
- Property Tax Exemption for Nonprofits: Public Assembly Halls (pdf)
- Property Tax Exemption for Nonprofits: Social Service Organizations (pdf)
- Property Tax Exemption for Senior Citizens and People with Disabilities (pdf)
- Property Tax Legislation
- Property Tax Revaluation Manual (pdf)
- Property Tax Special Notices
- Property Tax Tip Sheet-- State School Levy (pdf)
- Property Tax Statistics
- Ratio Study Information Sheet (pdf)
- Resolution/Ordinance Procedure for Increasing Property Tax Revenue (pdf)
Public Records
- Public Records Index
- Public & Confidential Information Guidelines (pdf)
Special Notices
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
- Off-Premises (groceries, etc.)
- On-Premises (restaurants, etc.)
- Out-of-State Distillers (COAs)
- Sales Involving Tribes
Streamlined Sales Tax
Tax Reference Manual
Tax, Title, and Registration of Boats (with Department of Licensing) (pdf)
Tax Topics
Timber (Forest) Tax
- County Distribution Statistics
- Examples of Taxable Road Costs on Public Timber Sales (pdf)
- Forest Excise Tax Reporting Information: Timber from Private and Public Land (pdf)
- Forest Excise Tax “Salmon Credit” Study, Final Report (doc)
- Forest Land Values
- Guidelines for Timber Management Plans (pdf)
- Harvest Statistics
- Stumpage Value Determinations Tables
- Taxation of Road and Road Abandonment Examples, Department of Natural Resources Timber Sales (pdf)
- Taxation of the “Other Considerations” on the Public Timber Sales (pdf)
- Timber Pole Volume Tables:
- Understanding Washington's Timber Excise Tax (pdf)
Unclaimed Property
Use Tax
- Use Tax
- Use Tax and Farmers (pdf)
- Use Tax Facts for Vehicle Transactions (pdf)
- Use Tax on Artwork Brochure (pdf)
