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
Regular deliveries in seller’s vehicles can subject their sales to Washington taxes Vehicle deliveries
1099-MISC Income 1099
Buying the assets of a business Business assets
Use tax and how to determine if you owe it Use tax
Municipal facilities providing fitness and recreational activities Physical fitness
Local district “banked capacity” for property taxes very limited Property tax
Banked capacity Q&A Property tax
Legal settlements - Are they taxable? Legal settlements
Property tax - How the one percent property tax levy limit works Property tax
Rental vs. license to use real estate Rental
Cost reimbursements Reimbursements
Real estate sign service Real estate sign
Interim statement regarding rewards programs - deferred sales or use tax Rewards
Sales tax not listed on the invoice Invoice
Advertising agencies - Requirements for excluding advances and reimbursements from gross income Advertising Agencies
Syrup tax - Does it apply on sales to consumers? Syrup tax
Timeshare agreements Timeshares
Running, biking and athletic racing events are no longer retail sales Racing events
Meals provided to senior residents Senior meals
Portable toilet rentals Portable toilet
Amusement and recreational services Amusement
Information for tribal members/citizens Tribal
Tribes and tribal members/citizens Q&A Tribal
Termination fees Termination fees
Tangible personal property distinguished from real property Tangible personal property
Portable self storage Self storage
Litter tax on prepared food Prepared food
Selling your business Sales of business
Third-party service contracts and/or warranty contracts sold with motor vehicle sales or leases Warranties
Restocking fees for returned merchandise Restocking