Tax topics

These articles provide information about taxes in Washington state. See our Special Notices for updates to existing tax law, and Industry Guides to better understand tax requirements for specific industries.


Topics Issue Date Subjects
Litter tax on prepared food Prepared food
Propane Propane
Banked capacity Q&A Property tax
Property tax - How the one percent property tax levy limit works Property tax
Funding education Property tax
Property tax legislation Property tax
Local district “banked capacity” for property taxes very limited Property tax
Running, biking and athletic racing events are no longer retail sales Racing events
Real estate sign service Real estate sign
Recreational services at a glance Recreation
Refunds - How to request a refund Refunds
Cost reimbursements Reimbursements
Transactions between related parties Related parties
Sales and transfers of firearms by licensed dealers Remote sales of firearms
Clean energy - Renewable energy equipment Renewable Energy
Rental vs. license to use real estate Rental
Is prepared food more than 75% of your total food sales? Restaurant food sales
Restocking fees for returned merchandise Restocking
Interim statement regarding rewards programs - commingling rewards program awards Rewards
Interim statement regarding rewards programs - deferred sales or use tax Rewards
Is it sales or use tax? Sales and use tax
Selling your business Sales of business
Sales of alcohol for sanitizing purposes Sanitizing alcohol
Self-publishing Self publishing
Portable self storage Self storage
How to calculate tax due on meals provided by senior living communities for July 2023 & Q3/2023 Senior meals
Meals provided to senior residents Senior meals
Food benefits under the Supplemental Nutrition Assistance Program (SNAP) or a successor program SNAP
Computer software maintenance agreements Software
Wireless calling - Sourcing prepaid services Sourcing prepaid wireless