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
2021 Tax Legislation Legislation
Water rights transfers Water rights
Fireworks sales Fireworks
Direct pay Direct pay
Is prepared food more than 75% of your total food sales? Restaurant food sales
Gift cards, gift certificates, and layaway purchases Gift cards
LendingTree decision – what next? LendingTree Decision
High unemployment counties sales and use tax deferral program High unemployment
2020 Tax Legislation Legislation
Emergency financial assistance grants Federal assistance
Las ventas de licores por el lado de la acera y las entregas de licores Spirits
COVID-19 Aumento de estafas para los contribuyentes Fraud
Sales of alcohol for sanitizing purposes Sanitizing alcohol
COVID-19 scams increasing for taxpayers Fraud
Oregon Corporate Activity Tax (CAT) – Is it eligible for the Multiple Activities Tax Credit? Manufacturing
Clean energy - Renewable energy equipment Renewable Energy
Taxing sightseeing day trips taking place on waterways Day cruises
2019 Tax Legislation Legislation
Sales tax on alarm monitoring services Alarm monitoring services
Sales and transfers of firearms by licensed dealers Remote sales of firearms
Nexus for click-through transactions will no longer apply, effective March 14, 2019 Nexus
Street obstruction and other use permits – leasehold excise tax Leasehold excise tax
Hedge fund management fees Hedge fund management fees
Businesses owe state use tax on self-produced fuel used Fuel
Grocery store prepared food vendors Grocery vendors
Cell phone data charges Cell phone
Glucose monitoring sensors Glucose
2018 Tax legislation Legislation
Seattle’s sweetened beverage tax Beverage
Bus lifts installed at public transportation maintenance facilities Bus lift