Tax topics | Washington Department of Revenue

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
Rental vs. license to use real estate	11/06/2023	Rental
Insurance payments for medical equipment	11/06/2023	Medical equipment
Timeshare agreements	11/06/2023	Timeshares
Roll-your-own	11/07/2023	Cigarettes
Questions and answers for roll-your-own	11/08/2023	Cigarettes
Individual fishing quotas (IFQs)	11/15/2023	Fishing quotas
Patent income may be taxable	11/15/2023	Patents
Fake websites targeting SecureAccess Washington (SAW) users	11/17/2023	Fraud
US government entities exempt from tax	11/21/2023	Federal government
Self-publishing	11/22/2023	Self publishing
Tangible personal property distinguished from real property	12/01/2023	Tangible personal property
Cigarettes - Are untaxed cigarettes tax-free?	12/01/2023	Cigarettes
Marina fuel sales	12/01/2023	Marina fuel
Termination fees	12/05/2023	Termination fees
Aviation fuel sales	12/05/2023	Aviation fuel
Buying and selling vehicles without an auto dealers license	12/06/2023	Vehicles
Crowdfunding	12/06/2023	Crowdfunding
Glucose monitoring sensors	12/11/2023	Glucose
Non-transportation aircraft - Sourcing periodic lease payments	12/11/2023	Leased aircraft
Digital entertainment	12/12/2023	Digital products
Grant income	01/08/2024	Grants
Financial Accounting Standards Board Topic 606	01/10/2024	Accounting
1099-MISC Income	01/25/2024	1099
Cell phone data charges	01/26/2024	Cell phone
Restocking fees for returned merchandise	01/29/2024	Restocking
Advertising agencies - Requirements for excluding advances and reimbursements from gross income	01/30/2024	Advertising Agencies
Drop shipments	01/31/2024	Drop shipments
Online instructional classes	02/06/2024	Online instructional classes
Cost reimbursements	02/06/2024	Reimbursements
Gratuities (tips)	02/15/2024	Gratuities