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
Patent income may be taxable	11/15/2023	Patents
Parking fees	04/24/2024	Parking
Oregon vehicle use tax	12/08/2017	Vehicle
Oregon Corporate Activity Tax (CAT) – Is it eligible for the Multiple Activities Tax Credit?	02/04/2020	Manufacturing
Opportunity to dance	10/02/2015	Dance
Online instructional classes	02/06/2024	Online instructional classes
Nonresident (out-of-state) businesses may owe use tax on vehicles	12/31/2014	Use tax
Nonprofit youth organizations	10/02/2015	Nonprofit youth organizations
Non-transportation aircraft - Sourcing periodic lease payments	12/11/2023	Leased aircraft
Nexus for click-through transactions will no longer apply, effective March 14, 2019	03/15/2019	Nexus
Municipal facilities providing fitness and recreational activities	10/02/2015	Physical fitness
Medical tattoo services	04/05/2024	Tattoo
Medicaid Incentive Payments	07/14/2023	Medicaid
Meals provided to senior residents	10/21/2015	Senior meals
Marina fuel sales	12/01/2023	Marina fuel
Manufacturing articles for commercial or industrial use	09/07/2023	Industrial use
Local district “banked capacity” for property taxes very limited	12/14/2007	Property tax
Lobbyists and lobbying firms	08/22/2023	Lobbyists
Litter tax on prepared food	04/15/2016	Prepared food
LendingTree decision – what next?	07/21/2020	LendingTree Decision
Legal settlements - Are they taxable?	03/04/2019	Legal settlements
Leases of tangible personal property that include property tax charges	11/02/2023	Personal property tax
Las ventas de licores por el lado de la acera y las entregas de licores	05/05/2020	Spirits
Las Medidas de Alivio Comercial de COVID-19 finalizan el 30 de septiembre del 2021	03/08/2022	COVID-19
Job Corps operators and service providers	07/07/2015	Job corps
Items purchased or rented by caterers	12/31/2014	Caterers
Itemizing the business & occupation tax	02/23/2007	Business & occupation tax
Is prepared food more than 75% of your total food sales?	04/12/2021	Restaurant food sales
Is it sales or use tax?	08/28/2023	Sales and use tax
Investments	06/02/2017	Investments