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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 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 (PDF)
- 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 Due Dates (annual) (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: Social Service Organizations (PDF)
- Property Tax Exemption for Senior Citizens and People with Disabilities (PDF)
- Property Tax forms and publications in a different language
- 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)