Rule and Tax Advisory adoptions and repeals

Below are rule and interpretive statement actions. For information regarding how these rules and interpretive statements may affect you, email us or call 360-705-6705. Also, see more information regarding the department's rule making process, including rule making currently in progress and how to participate.

Rules: WAC - Washington Administrative Code

Interpretive Statements: ETA - Excise Tax Advisory, PTA - Property Tax Advisory

See prior years.

September 2026

• ETA 3014.2026 - Self-Produced Fuels (PDF 616.67KB)

June 2026

• ETA 3043.2026 - Low Density Light and Power Utility Deduction (PDF 550.62KB)
• WAC 458-40-660 - Timber excise tax – Stumpage value tables – Stumpage value adjustments (PDF 757.63KB)

May 2026

• WAC 458-20-185 - Tax on tobacco products (PDF 706.53KB)

March 2026

• WAC 458-20-180 Motor carriers (PDF 709.33KB)
• ETA 3014.2026 Self-Produced Fuels

February 2026

• WAC 458-40-540 Forest land values (PDF 761.73KB)
• WAC 458-40-660 Timber excise tax – Stumpage value tables – Stumpage value adjustments (PDF 761.73KB)
• WAC 458-20-238 Sales of watercraft to nonresidents—Use of watercraft in Washington by nonresidents (PDF 755.62KB)

January 2026

• WAC 458-16-270 Schools and colleges (PDF 905.38KB)
• WAC 458-16A-135 Senior citizen, persons with disabilities, and veterans with disabilities exemption—Application procedures (PDF 905.38KB)
• WAC 458-16A-130 Senior citizen, persons with disabilities, and veterans with disabilities exemption—Qualifications for exemption (PDF 905.38KB)
• WAC 458-16A-100 Senior citizen, persons with disabilities, and veterans with disabilities exemption—Definitions (PDF 905.38KB)
• WAC 458-20-18801 Medical substances, devices, and supplies for humans—Drugs prescribed for human (PDF 1.58MB) use—Medically prescribed oxygen—Prosthetic devices—Mobility enhancing equipment—Durable medical equipment (PDF 1.58MB)
• WAC 458-30-295 Removal of classification (PDF 1.03MB)
• WAC 458-30-200 Definitions (PDF 1.03MB)
• WAC 458-30-700 Designated forest land—Removal—Change in status—Compensating tax (PDF 1.03MB)
• WAC 458-30-325 Transfers between classifications—Application for reclassification (PDF 1.03MB)
• WAC 458-30-300 Additional tax—Withdrawal or removal from classification (PDF 1.03MB)
• ETA 3168.2026 Meal Assembly Kitchens and Meal Delivery Businesses
• ETA 3240.2026 Working Families Tax Credit – Annual Updates

Prior years

2025

December 2025

• WAC 458-57-105 - Nature of estate tax, definitions (PDF 971.44KB)
• WAC 458-57-115 - Valuation of property, property subject to estate tax, and how to calculate the tax (PDF 971.44KB)
• WAC 458-57-155 - Farm deduction (PDF 971.44KB)
• WAC 458-57-175 - Qualified family-owned business interests (PDF 971.44KB)
• WAC 458-30-590 - Rates of inflation – Publication – Interest rate – Calculation (PDF 856.19KB)
• WAC 458-30-262 - Agricultural land valuation – Interest rate – Property tax component (PDF 856.19KB)
• WAC 458-18-220 - Refunds – Rate of interest (PDF 856.19KB)
• WAC 458-40-540 – Forest land values - 2026 (PDF 837.49KB)
• WAC 458-40-660 – Timber excise tax – Stumpage value tables – Stumpage value adjustments (PDF 837.49KB)
• ETA 3014.2025 Self-Produced Fuels

October 2025

• WAC 458-20-23801 - Watercraft excise tax – Watercraft depreciation schedule (PDF 835.50KB)

September 2025

• ETA 3014.2025 Self-Produced Fuels
• WAC 458-20-241 Radio and television broadcasting (PDF 768.14KB)

June 2025

• ETA 3043.2025 - Low-density light and power utility deduction
• WAC 458-40-660 Timber excise tax – Stumpage value tables – Stumpage value adjustments (PDF 854.45KB)
• ETA 3014.2025 Self-Produced Fuels

May 2025

• WAC 458-20-258 Travel agents and tour operators (PDF 742.82KB)
• ETA 3243.2025 Taxability of Standing Timber Sales

March 2025

• ETA 3242.2025 Multiple Points of Use Exemption – Software Maintenance Agreements
• WAC 458-65A-10005 Examinations of records (PDF 726.35KB)
• ETA 3014.2025 Self-Produced fuels
• WAC 458-20-305 - Sales and use tax deferral – Conversion of underutilized commercial property into affordable housing (PDF 896.87KB)
• WAC 458-20-167 Educational institutions, school districts, student organizations, and private schools (PDF 725.79KB)

January 2025

• ETA 3240.2025 Working families tax credit - Annual updates

2024

December 2024

• WAC 458-20-210 Sales of tangible personal property for farming - Sales of agricultural products by farmers (PDF 821.63KB)
• ETA 3014.2024 Self-produced fuels
• WAC 458-40-610 Timber excise tax – Definitions (PDF 911.67KB)
• WAC 458-40-660 Timber excise tax – Stumpage value tables – Stumpage value adjustments (PDF 911.67KB)
• WAC 458-40-540 - Forest land values – 2024 (PDF 911.67KB)
• ETA 3241.2024 Non-fungible Tokens (NFTs)
• WAC 458-20-166 Hotels, motels, boarding houses, rooming houses, resorts, hostels, trailer camps, short-term rentals and similar lodging businesses (PDF 876.46KB)
• WAC 458-20-10201 Application process and eligibility requirements for reseller permits (PDF 876.46KB)
• WAC 458-30-590 to provide the rate of inflation published in 2024, which is used in calculating interest for deferred special benefit assessments of land removed or withdrawn from classification during 2025, as required by RCW 84.34.310 (PDF 1.42MB)
• WAC 458-18-220 to provide the rate of interest for treasury bill auction year 2024, which is used when refunding property taxes paid in 2025, as required by RCW 84.69.100 (PDF 1.42MB)
• WAC 458-30-262 to provide the interest rate and property tax component used when valuing classified farm and agricultural land during the 2025 assessment year, as required by RCW 84.34.065 (PDF 1.42MB)

November 2024

• WAC 458-29A-400 Leasehold excise tax - Exemptions. (PDF 816.94KB)
• WAC 458-18-010 Deferral of special assessments and/or property taxes—Definitions (PDF 869.67KB)
• WAC 458-18A-010 Deferral of special assessments and/or property taxes—Definitions (PDF 869.67KB)
• WAC 458-16A-120 Senior citizen, persons with disabilities, and veterans with disabilities exemption—Determining combined disposable income (PDF 869.67KB)
• WAC 458-16A-100 Senior citizen, persons with disabilities, and veterans with disabilities exemption—Definitions (PDF 869.67KB)
• WAC 458-19-070 Five dollars and ninety cents statutory aggregate dollar rate limit calculation (PDF 837.53KB)
• WAC 458-19-075 Constitutional one percent limit calculation (PDF 837.53KB)
• WAC 458-02-200 Business licensing service – Applications, licenses, renewals - Fees (PDF 815.78KB)
• WAC 458-20-252 - Hazardous substance tax (PDF 810.52KB)
• WAC 458-57-135 - WA estate tax return to be filed - penalty for late filing - interest on late payments - waiver or cancellation of penalty - application of payment (PDF 822.87KB)

October 2024

• WAC 458-19-045 Removal of limit (lid lift). (PDF 741.10KB)
• WAC 458-16-560 – Housing for qualifying households. (PDF 783.17KB)
• WAC 458-20-18201 - Warehouse and grain elevators and distribution centers exemption – Remittance. (PDF 802.55KB)
• WAC 458-20-23801 Watercraft excise tax – Watercraft depreciation schedule (PDF 832.44KB)

September 2024

• WAC 458-20-261 Commute trip reduction incentives (PDF 857.62KB)
• ETA 3014.2024 Self-produced fuels
• Interim guidance statement regarding the application of the tax deferral program for multifamily housing authorized by chapter 82.59 RCW

July 2024

• WAC 458-20-13501 - Timber harvest operations (PDF 1.02MB)

June 2024

• ETA 3205.2024 Taxability of telecommunication support payments
• WAC 458-20-182 - Warehouse businesses (PDF 765.04KB)
• ETA 3144.2024 Taxability of mortgage escrow receipts
• WAC 458-20-301 Capital gains excise tax - definitions, deductions, exemptions, and allocation of gains and losses (PDF 1.52MB)
• WAC 458-20-27901 - Clean alternative fuel vehicles and plug-in hybrid vehicles (PDF 834.28KB)
• WAC 458-40-660 Timber excise tax - Stumpage value tables - Stumpage value adjustments (PDF 845.03KB)
• ETA 3014.2024 Self-Produced Fuels

May 2024

• WAC 458-20-252 Hazardous substance tax (PDF 862.78KB)
• WAC 458-20-281 Petroleum Products Tax (PDF 734.53KB)
• WAC 458-20-144 Printing Industry (PDF 727.55KB)
• WAC 458-20-19402 Single factor receipts apportionment – Generally (PDF 980.72KB)

March 2024

• ETA 3014.2024 Self-Produced Fuels
• PTA 22.1.2024 County Road Levy Shifts

February 2024

• WAC 458-29A-400: Leasehold Excise Tax - Exemptions (PDF 798.39KB)

January 2024

• WAC 458-20-244 Food and food ingredients (PDF 896.71KB)
• WAC 458-20-168 Hospitals, nursing homes, assisted living facilities, adult family homes, and similar health (PDF 896.71KB)
• Interim statement regarding the capital gains excise tax and Section 1256 contracts - Cancelled
• WAC 458-20-210 Sales of tangible personal property for farming—Sales of agricultural products by farmers (PDF 1,019.42KB)
• WAC 458-02-200 Business licensing service—Applications, licenses, renewals—Fees (PDF 827.12KB)
• WAC 458-20-176 Commercial deep sea fishing—Commercial passenger fishing—Diesel fuel (PDF 1,019.42KB)
• WAC 458-20-24001 – Sales and Use Tax Deferral – Manufacturing and Research/Development Activities in High Unemployment Counties – Applications Filed After June 30, 2010 (PDF 898.58KB)
• WAC 458-20-228 Returns, payments, penalties, extensions, interest, stays of collection (PDF 882.82KB)
• WAC 458-20-265 Sales and use tax exemption—Airplane maintenance repair stations (PDF 778.26KB)
• WAC 458-20-178 Use tax and the use of tangible personal property (PDF 797.45KB)
• WAC 458-20-134 Commercial or industrial use (PDF 797.45KB)
• WAC 458-20-18801 – Medical substances, devices, and supplies for humans – Drugs prescribed for human use – Medically prescribed oxygen – Prosthetic devices – Mobility enhancing equipment – Durable medical equipment (PDF 925.74KB)
• WAC 458-20-15503 Digital Products (PDF 865.94KB)
• WAC 458-20-119 Sales by caterers and food service contractors (PDF 809.44KB)
• WAC 458-20-124 Restaurants, cocktail bars, taverns and similar businesses (PDF 809.44KB)
• WAC 458-18-010 Deferral of special assessments and/or property taxes—Definitions (PDF 774.71KB)
• WAC 458-18-220 Refunds-Rate of interest (PDF 1.36MB)
• WAC 458-30-262 Agricultural land valuation-Interest rate-Property tax component (PDF 1.36MB)
• WAC 458-30-590 Rate of inflation-Publication-Interest rate-Calculation (PDF 1.36MB)
• WAC 458-16A-100 Senior citizen, disabled person, and disabled veteran exemption—Definitions (PDF 900.24KB)
• WAC 458-16A-120 Senior citizen, disabled person, and disabled veteran exemption—Determining combined disposable income. (PDF 900.24KB)
• WAC 458-16A-130 Senior citizen, disabled person, and disabled veteran exemption—Qualifications for exemption. (PDF 900.24KB)
• WAC 458-16A-135 Senior citizen, disabled person, and disabled veteran exemption—Application procedures. Suspended (PDF 900.24KB)
• ETA 3240.2024 - Working Families Tax Credit - Annual Updates (PDF 566.01KB)

2023

December 2023

WAC 458-19-075 - Constitutional one percent limit calculation (PDF 866.46KB)
WAC 458-19-070 - Five dollars and ninety cents statutory aggregate dollar rate limit calculation (PDF 866.46KB)
WAC 458-19-025 - Restoration of regular levy (PDF 866.46KB)
WAC 458-16-165 - Conditions under which nonprofit organizations, associations, or corporations may obtain a property tax exemption (PDF 761.45KB)
WAC 458-16-130 - Change in taxable status of real property (PDF 761.45KB)
WAC 458-20-285 - Working families tax credit (PDF 871.38KB)
WAC 458-20-269 - Waiver of public disclosure of certain new tax preferences (PDF 711.41KB)
WAC 458-20-146 - National and state banks, mutual savings banks, savings and loan associations and other financial institutions (PDF 786.15KB)
WAC 458-40-660 - Timber excise tax – Stumpage value tables – Stumpage value adjustments (PDF 868.82KB)
WAC 458-40-540 - Forest land values - 2023 (PDF 868.82KB)

November 2023

WAC 458-20-22801 - Tax reporting frequency (PDF 853.87KB)
WAC 458-20-254 - Recordkeeping (PDF 853.87KB)
WAC 458-20-261 - Commute trip reduction incentives (PDF 853.87KB)
WAC 458-20-272 - Tire fee - Studded tire fee - Core deposits or credit (PDF 853.87KB)
WAC 458-20-195 - Taxes, deductibility (PDF 853.87KB)
WAC 458- 19-035 Levy limit-Annexation (PDF 789.84KB)
WAC 458-19-030 - Levy limit-Consolidation of districts (PDF 789.84KB)

October 2023

Interim statement regarding the capital gains excise tax and Section 1256 contracts
Interim statement regarding the capital gains excise tax and calculation of credit for taxes paid to another taxing jurisdiction
WAC 458-20-23801 - Watercraft excise tax - Watercraft depreciation schedule (PDF 826.79KB)

August 2023

ETA 3196.2023 - B&O Deduction for Affiliated Qualified Employers of Record
ETA 3239.2023 - Estate Tax Deduction for Qualified Family-Owned Business Interests: Real Estate Activities
Interim guidance statement on the taxation of Class II and Class III gaming equipment leased by a non-tribal lessor to a tribal casino

July 2023

WAC 458-20-300 – Capital gains excise tax – Overview and administration (PDF 816.53KB)

June 2023

ETA 3073-2023 - Deductibility of interest received on investments of leans primarily secured by first mortgages or trust deeds on nontransient residential properties
ETA 3043.2023 - Low density light and power utility deduction (PDF 551.87KB)
WAC 458-40-660 - Timber excise tax - Stumpage value tables - Stumpage value adjustments (PDF 920.45KB)
WAC 458-40-610 - Timber excise tax - Definitions (PDF 920.45KB)
ETA 3128.2023 - Repair work on goods damaged in transit - Purchased by the shipper, the carrier, or the owner

May 2023

ETA 3238.2023 - Interest received on direct obligations of the federal government (PDF 641.74KB)
ETA 3072.2009 - Rentals of tangible personal property used both within and without Washington (PDF 54.78KB) (canceled)
ETA 3213.2023 - Data center exemption durations
ETA 3237.2023 - Prosthetic devices sold by chiropractors
WAC 458-20-10005 - New rule on written determinations as precedents - Criteria for publication (PDF 753.07KB)

April 2023

Interim statement regarding the definition of domicile for capital gains excise tax allocation purposes
Interim statement regarding late payment penalties and Washington’s capital gains tax
WAC 458-20-104 - Small business tax relief based on income of business (PDF 880.99KB)
WAC 458-20-101 - Tax registration and tax reporting (PDF 880.99KB)

March 2023

WAC 458-20-19401 - (PDF 939.58KB)Minimum nexus thresholds for apportionable activities and selling activities (PDF 939.58KB)
WAC 458-65A-10001 - Brief adjudicative proceedings for matters related to penalties and interest imposed under the Uniform Unclaimed Property Act, chapter 63.29 RCW (PDF 743.66KB)
WAC 458-20-193 - Interstate sales of tangible personal property (PDF 939.58KB)
WAC 458-20-221 - Collection of use tax by retailers and selling agents (PDF 939.58KB)

February 2023

WAC 458-12-035 - Standard forms (PDF 761.46KB)
WAC 458-12-030 - County appraisers' salary and classification plan (PDF 761.46KB)

January 2023

WAC 458-40-540 - Timber excise tax - Forest land values (PDF 868.65KB)
WAC 458-40-660 - Timber excise tax - Stumpage value tables - Stumpage value adjustments (PDF 868.65KB)

2022

December 2022

Interim Guidance Statement - Application of the printing and publishing B&O tax classification to digital subscriptions of magazines and periodicals
WAC 458-20-300 - Capital gains excise tax - Overview and administration (PDF 813.49KB)
ETA 3236.2022 AT&T Services, Inc. v. Department of Revenue
ETA 3191.2022 - Rewards Programs
WAC 458-20-145 - State and local sales and use tax – Sourcing retail sales – Sourcing for use tax purposes (PDF 996.58KB)
WAC 458-30-590 - Rates of inflation—Publication—Interest rate—Calculation (PDF 804.71KB)
WAC 458-30-262 - Agricultural land valuation—Interest rate—Property tax component (PDF 804.71KB)
WAC 458-18-220 - Rates of interest (PDF 804.71KB)
WAC 458-53-030 - Stratification of assessment rolls—Real property (PDF 840.08KB)
WAC 458-29A-400 - Leasehold excise tax – Exemptions (PDF 854.18KB)
WAC 458-20-265 - Sales and use tax exemption - Airplane maintenance repair stations (PDF 735.08KB)
WAC 458-20-240 - Manufacturer's new employee tax credits (PDF 813.79KB)
WAC 458-20-267 - Annual Tax Performance Reports for Certain Tax Preferences (PDF 751.69KB)
WAC 458-20-262 - Retail sales and use tax exemptions for agricultural employee housing (PDF 742.34KB)
WAC 458-20-195 - Taxes, deductibility (PDF 803.58KB)
WAC 458-16-110 - Initial application and renewal declaration (PDF 942.68KB)
WAC 458-16-150 - Cessation of use - Taxes collectible for prior years (PDF 942.68KB)
WAC 458-16-165 - Conditions under which nonprofit organizations, associations, or corporations may obtain a property tax exemption (PDF 942.68KB)
WAC 458-16-190 - Churches, parsonages and convents (PDF 942.68KB)
WAC 458-16-300 - Public meeting hall—Public meeting place—Community meeting hall
WAC 458-16-310 - Community celebration facilities (PDF 942.68KB)
WAC 458-16-330 - Sheltered workshops for the handicapped (PDF 942.68KB)
WAC 458-20-135 - Extracting natural products (PDF 1.06MB)
WAC 458-20-136 - Manufacturing, processing for hire, fabricating (PDF 1.06MB)
WAC 458-20-13601 - Manufacturers and processors for hire—Sales and use tax exemptions for machinery and equipment (PDF 1.06MB)
WAC 458-20-209 - Farming for hire and horticultural services performed for farmers (PDF 1.06MB)
WAC 458-20-210 - Sales of tangible personal property for farming—Sales of agricultural products by farmers (PDF 1.06MB)
WAC 458-20-244 - Food and food ingredients (PDF 1.06MB)
WAC 458-02-200 - Business licensing service - Applications, licenses, renewals - Fees (PDF 757.46KB)
WAC 458-20-23801 - Watercraft excise tax - Watercraft depreciation schedule (PDF 831.68KB)
WAC 458-30-200 - Definitions (PDF 812.92KB)

November 2022

ETA 3235.2022 - Preemption of Retail Sales Tax related to Tribal Fishing, Hunting, and Gathering (PDF 575.81KB)
WAC 458-20-285 - Working Families Tax Credit (PDF 932.65KB)
WAC 458-20-181 - Vessels, including log patrols, tugs and barges, operating upon waters in the state of Washington (PDF 799.33KB)
WAC 458-20-22802 - Electronic filing and payment (PDF 791.56KB)

October 2022

WAC 458-20-290 Workforce education investment surcharge-Select advanced computing businesses (PDF 783.01KB)
ETA 3183.2022 International Investment Management Services (PDF 703.40KB)

September 2022

WAC 458-20-18801 - Medical substances, devices, and supplies for humans – Drugs prescribed for human use – Medically prescribed oxygen – Prosthetic devices – Mobility enhancing equipment – Durable medical equipment (PDF 981.95KB)

July 2022

WAC 458-20-217 - Lien for taxes (PDF 768.63KB)
ETA 3133.2022 - Withdrawal of Published Determinations (PDF 582.68KB)
ETA 3112.2022 - Processing Perishable Meat Products (PDF 624.24KB)

June 2022 

WAC 458-61A-211- Mere Change in Identity or Form - Family Corporations and Partnerships (PDF 735.22KB)
WAC 458-20-249 - Artistic and Cultural Organizations (PDF 1.05MB)
WAC 458-20-244 - Food and Food Ingredients (PDF 1.05MB)
WAC 458-20-169 - Nonprofit Organizations (PDF 1.05MB)
WAC 458-20-168 - Hospitals, Nursing Homes, Assisted Living Facilities, Adult Family Homes, and Similar Health Care Facilities (PDF 1.05MB)
WAC 458-20-124 - Restaurants, Cocktail Bars, Taverns, and Similar Businesses (PDF 1.05MB)
WAC 458-20-119 - Sales by Caterers and Food Service Contractors (PDF 1.05MB)
ETA 3043.2022 Low Density Light and Power Utility Deduction (PDF 547.08KB)
WAC 458-40-660 - Timber Excise tax - Stumpage value tables - Stumpage value adjustments (PDF 853.49KB)
ETA 3235.2022 - Preemption of Retail Sales Tax related to Tribal Fishing, Hunting, and Gathering (PDF 543.35KB)
ETA 3234.2022 - Blending of Petroleum Products at Storage Terminals (PDF 602.67KB)
WAC 458-20-17001 - Government contracting - construction, installations, or improvements to government real property (PDF 764.40KB)
ETA 3233.2022 - Discount Vouchers and Other Types of Payment or Credit Vouchers (PDF 632.20KB)
ETA 3232.2022 - Estate Tax Deduction for Selling Expenses Incurred in Administering an Estate (PDF 672.58KB)
ETA 3231.2022 - Applicability of Leasehold Excise Tax to Occupancy and Use of Public Sidewalks by Private Businesses (PDF 1.18MB)

May 2022

ETA 3013.2009 - Rental Value of One-Use Article (PDF 129.28KB) (canceled)

April 2022

ETA 3044.2022 - Use Tax Modification to Aircraft Dealers (PDF 541.91KB)
ETA 3113.2013 - Computing Leasehold Excise Tax at Public Marinas (PDF 36.72KB) (canceled)

March 2022

WAC 458-20-195 - Taxes, deductibility (PDF 757.79KB)
WAC 458-61A-214 - Nominee (PDF 762.54KB)

February 2022

ETA 3110.2009 - Cost apportionment - Treatment of costs incurred for multiple purposes (PDF 64.04KB) (canceled)
ETA 3153.2009 - Road construction-contractors applying sand, gravel and rock retail sales tax-use tax (PDF 29.81KB) (canceled)
WAC 458-20-261 - Commute trip reduction incentives (PDF 749.79KB)

January 2022

WAC 458-20-238 - Sales of watercraft to nonresidents - Use of watercraft in Washington by nonresidents (PDF 821.22KB)
WAC 458-19-005 - Definitions (PDF 898.98KB) WAC 458-19-020 - Levy limit-Method of calculation (PDF 898.98KB)
WAC 458-19-060 - Emergency medical service levy (PDF 898.98KB)
WAC 458-19-065 - Levy limit-Protection of future levy capacity (PDF 898.98KB)
WAC 458-19-070 - Five dollar and ninety cents statutory aggregate limit calculation (PDF 898.98KB)
WAC 458-19-075 - Constitutional one percent limit calculation (PDF 898.98KB)
WAC 458-07-010 - Valuation and revaluation of real property - Introduction (PDF 735.57KB)
WAC 458-07-015 - Revaluation of real property (PDF 735.57KB)
WAC 458-18-010 - Deferral of special assessments and/or property taxes - Definitions (PDF 721.49KB)
WAC 458-20-134 - Commercial or industrial use (PDF 747.95KB)
WAC 458-29A-600 - Leasehold excise tax - Collection and administration (PDF 719.45KB)
WAC 458-18-220 - Rates of interest (PDF 795.90KB)
WAC 458-30-262 - Agricultural land valuation - Interest rate - Property tax component (PDF 795.90KB)
WAC 458-30-590 - Rates of inflation - Publication - Interest rate - Calculation (PDF 795.90KB)

2021

December 2021

WAC 458-40-540 - Timber excise tax - Forest land values (PDF 918.60KB)
WAC 458-40-660 - Timber excise tax - Stumpage value tables - Stumpage value adjustments (PDF 918.60KB)
PTA 21.1.2021 - Levy Certification Requirements

November 2021

ETA 3167.2016 - Taxability of fees charged for amusement and recreation services (PDF 126.88KB) (canceled)
ETA 3003.2016 - Taxability of Yoga, Tai Chi, and Qi Gong (PDF 139.84KB) (canceled)
ETA 3135.2009 - Applicability of RCW 82.08.0289 Residential telephone service exemption to cellular telephone service (PDF 42.05KB) (canceled)
WAC 458-19-045 - Levy limit - Removal of limit (lid lift) (PDF 719.24KB)

October 2021

ETA 3230.2021 - Membership fees and due allocation
WAC 458-20-23801 - Watercraft excise tax - Watercraft depreciation schedule (PDF 821.45KB)
ETA 3229.2021 - Nonprofit organizations receiving governmental funds for habitat restoration projects

September 2021

ETA 3228.2021 - Retail sales and use tax on goodwill vehicle repairs

August 2021

ETA 3227.2021 - Taxability of salmon recovery grants received by nonprofit organizations

July 2021

ETA 3226.2021 - Applicability of leasehold excise tax to leases of dark fiber from public owner

June 2021

WAC 458-61A-1001 - Graduated real estate excise tax rates – Exceptions to graduated rates – Disregarded transactions (PDF 820.66KB)
ETA 3043.2021 - Low density light and power utility deduction
WAC 458-20-277 - Certified service provider((s)) - Compensation (PDF 1.36MB)
ETA 3225.2021 - Construction on real property "of or for" the United States
WAC 458-40-660 - Timber excise tax - Stumpage value tables - Stumpage value adjustments (PDF 851.36KB)
WAC 458-20-241 - Radio and television broadcasting (PDF 768.42KB)
WAC 458-20-282 - Marketplace collecting and reporting (PDF 1.36MB)

May 2021

ETA 3224.2021 - Taxability of shared loss payments from FDIC
ETA 3223.2021 - Taxability of restaurant and grocery delivery service
ETA 3107.2021 - Taxability of credit bureau services

April 2021

ETA 3111.2010 - B&O tax exemption for property managers (RCW 82.04.394)—On-site personnel working at multiple properties (PDF 94.73KB) (canceled)
ETA 3050.2021 - Dump truck operators

March 2021

ETA 3086.2021 - Telephone answering services
WAC 458-20-211 - Leases or rentals of tangible personal property, bailments (PDF 861.67KB)
ETA 3085.2021 - Eligibility of taxes for the multiple activities tax credit (MATC)
PTA 20.1.2021 - State-assessed utility company annual apportionment reports

February 2021

ETA 3032.2021 - Taxability of auction sales of abandoned motor vehicles by a registered tow truck operator
WAC 458-20-193 - Interstate sales of tangible personal property (PDF 876.20KB)
WAC 458-20-221 - Collection of use tax by retailers and selling agents (PDF 876.20KB)

January 2021

(PDF 795.90KB)ETA 3132.2021 - Casual sales of motor vehicles
ETA 3222.2021 - Sales of feminine hygiene products

2020

December 2020

WAC 458-20-277 - Certified service provider((s)) - Compensation (PDF 794.41KB)
WAC 458-40-540 - Timber excise tax - Forest land values (PDF 875.27KB)
WAC 458-40-660 - Timber excise tax - Stumpage value tables - Stumpage value adjustments (PDF 875.27KB)
ETA 3188.2020 - Grain Elevators (PDF 579.69KB)
WAC 458-18-220 - Rates of interest (PDF 808.35KB)
WAC 458-30-262 - Agricultural land valuation-Interest rate - Property tax component (PDF 808.35KB)
WAC 458-30-590 - Rates of inflation-Publication-Interest rate - Calculation (PDF 808.35KB)
WAC 458-20-17802 - Collection of use tax by county auditors and department of licensing – Measure of tax (PDF 792.19KB)
WAC 458-20-27702 - Taxpayer relief-Sourcing compliance - One thousand dollar credit and certified service provider compensation for small businesses (PDF 731.32KB) (repealed)
WAC 458-20-168 - Hospitals, nursing homes, assisted living facilities, adult family homes and similar health care facilities (PDF 829.66KB)
WAC 458-16-110 - Applications - Who must file, initial applications, annual declarations, appeals, filing fees, penalties, and refunds (PDF 908.39KB)
WAC 458-16-150 - Cessation of use - Taxes collectible for prior years (PDF 908.39KB)
WAC 458-16-560 - Housing for very low-income households (PDF 908.39KB)
WAC 458-20-249 - Artistic and Cultural Organizations (PDF 762.52KB)
ETA 3210.2020 - Manufacturing Airplane Materials or Components and Eligibility for the Preferential Aerospace B&O Tax Rate (PDF 582.92KB)
PTA 19.1.2020 - Occupancy requirement for senior citizen, disabled person, and disabled veteran property tax exemption (PDF 871.02KB)

November 2020

WAC 458-20-179 - Public Utility Tax (PDF 841.38KB)
WAC 458-19-005 - Definitions (PDF 822.05KB)
WAC 458-19-070 - Five dollar and ninety cents statutory aggregate limit calculation (PDF 822.05KB)
WAC 458-19-075 - Constitutional one percent limit calculation (PDF 822.05KB)
WAC 458-16A-100 - Senior citizen disabled person, and one hundred percent disabled veteran exemption - Definitions
WAC 458-16A-130 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption (PDF 832.50KB)
WAC 458-16A-150 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption - Requirements for keeping the exemption (PDF 832.50KB)
WAC 458-02-200 - Business licensing service - Applications, licenses, renewals - Fees ((-Posting)) (PDF 772.92KB)
WAC 458-20-185 - Tax on tobacco products (PDF 842.26KB)
WAC 458-20-186 - Tax on cigarettes (PDF 842.26KB)
WAC 458-20-264 - National Uniform Tobacco Settlement (PDF 842.26KB)
WAC 458-20-195 - Taxes, deductibility (PDF 894.10KB)
WAC 458-20-22801 - Tax reporting frequency (PDF 894.10KB)
WAC 458-20-254 - Recordkeeping (PDF 894.10KB) WAC 458-20-261 - Commute trip reduction incentives (PDF 894.10KB)
WAC 458-20-272 - Tire fee-Studded tire fee - Core deposits or credits (PDF 894.10KB)
WAC 458-20-267 - Annual tax performance reports for certain tax preferences (PDF 766.36KB)
WAC 458-16-270 - Schools and colleges (PDF 739.09KB)

October 2020

WAC 458-20-169 - Nonprofit organizations (PDF 764.56KB)

September 2020

WAC 458-20-241 - Radio and television broadcasting (PDF 775.51KB)
ETA 3221.2020 Data Center Exemption: Qualifying Tenant Exemption & Data Centers Consisting of Multiple Buildings (PDF 605.74KB)

August 2020

Announcement of Cancellation of Audit Directives (PDF 104.86KB)
PTA 6.2.2020 - Property Taxability of Motor Vehicles

July 2020

ETA 3055.2020 - BTA Non-acquiescence
ETA 3220.2020 - Taxability of Cooperative Advertising Receipts

June 2020

WAC 458-57-135 - Washington estate tax return to be filed - Penalty for late filing - Interest on late payments -Waiver or cancellation of penalty - Application of payment (PDF 1.97MB)
WAC 458-40-660 - Timber excise tax - Stumpage value tables - Stumpage value adjustments (PDF 854.30KB)
WAC 458-20-17802 - Collection of use tax by county auditors and department of licensing – Measure of tax (PDF 787.17KB)
WAC 458-20-103 - Time and place of sale (PDF 705.21KB)
WAC 458-20-243 - Litter Tax (PDF 743.83KB)
WAC 458-02-200 Business licensing service - Applications, licenses, renewals Fees((- Posting)) (PDF 816.41KB)
ETA 3217.2020 - Tax Exemption for Constructing New Buildings for Aerospace Manufacturing (PDF 792.64KB)

May 2020

WAC 458-20-221 - Collection of use tax by retailers and selling agents (PDF 889.88KB) (emergency)
WAC 458-20-193 - Interstate sales of tangible personal property (PDF 889.88KB) (emergency)
ETA 3043.2020 - Low Density Light and Power Utility Deduction
WAC 458-20-186 - Tax on cigarettes (PDF 842.47KB)

April 2020

WAC 458-61A-113 - Timber, standing (PDF 773.61KB)

March 2020

WAC 458-29A-400 - Leasehold excise tax - Exemptions (PDF 792.89KB)
ETA 3215.2020 - Graduated Real Estate Excise Tax (REET): Land Classifications & Predominant Use
WAC 458-57-015 - Valuation of property, property subject to estate tax, how to calculate the tax (PDF 688.64KB) (repealed)
WAC 458-57-017 - Property subject to generation-skipping transfer tax, how to calculate the tax, allocation of generation-skipping transfer exemption (PDF 688.64KB) (repealed)

February 2020

PTA 19.0.2020 - Occupancy Requirement for Senior Citizen, Disabled Person, and Disabled Veteran Property Tax Exemption
ETA 3054.2020 - Sales to residents of states or possessions of the US, and territories or provinces of Canada, that do not impose a tax of at least three percent (PDF 149.09KB)
ETA 3219.2020 - Taxability of Cemetery Endowment Care Funds

January 2020

WAC 458-20-179 - Public utility tax. (PDF 773.27KB)
WAC 458-20-189 - Sales to and by the state of Washington and municipal corporations, including counties, cities, towns, school districts, and fire districts (PDF 737.66KB)
WAC 458-61A-100 - Real estate excise tax - Overview (PDF 838.49KB)
WAC 458-61A-101 - Taxability of the transfer or acquisition of the controlling interest of an entity with an interest in real property located in this state (PDF 838.49KB)
WAC 458-61A-102 - Definitions (PDF 838.49KB)
WAC 458-61A-107 - Option to purchase (PDF 838.49KB)
WAC 458-20-193 - Interstate sales of tangible personal property (PDF 889.23KB)
WAC 458-20-221 - Collection of use tax by retailers and selling agents (PDF 889.23KB)
WAC 458-16A-100 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption - Definitions (PDF 997.93KB)
WAC 458-16A-110 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption - Gross income (PDF 997.93KB)
WAC 458-16A-115 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption - Adjusted gross income (PDF 997.93KB)
WAC 458-16A-120 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption - Determining combined disposable income (PDF 997.93KB)
WAC 458-16A-130 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption - Qualifications for exemption (PDF 997.93KB)
WAC 458-16A-135 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption - Application procedures (PDF 997.93KB)
WAC 458-16A-150 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption - Requirements for keeping the exemption (PDF 997.93KB)
WAC 458-18-010 - Deferral of special assessments and/or property taxes - Definitions (PDF 820.46KB)
WAC 458-18-020 - Deferral of special assessments and/or property taxes - Qualifications for deferral (PDF 820.46KB)
WAC 458-18-100 - Deferral of special assessments and/or property taxes - When payable - Collection - Partial payment (PDF 820.46KB)
WAC 458-16-560 - Housing for very low-income households (PDF 754.34KB)
ETA 3195.2020 - Economic Nexus Minimum Thresholds
ETA 3218.2020 - Collection Agents: Requirements to exclude certain amounts from gross income

2019

December 2019

WAC 458-20-252 - Hazardous substance tax (PDF 798.52KB)
WAC 458-20-13501 - Timber harvest operations (PDF 818.82KB)
WAC 458-30-590 - Rates of inflation—Publication—Interest rate—Calculation
WAC 458-18-220 - Rates of interest
WAC 458-30-262 - Agricultural land valuation—Interest rate—Property tax component
WAC 458-40-540 - Timber excise tax – Forest land values (PDF 863.92KB)
WAC 458-40-660 - Timber excise tax - Stumpage value tables - Stumpage value adjustments (PDF 863.92KB)
WAC 458-20-177 - Sales of motor vehicles, campers, and trailers to nonresident consumers (PDF 652.46KB)
ETA 3215.2019 - Graduated Real Estate Excise Tax (REET): Land Classifications & Predominant Use

November 2019

WAC 458-20-279 - Clean alternative fuel vehicles and high gas mileage vehicles (PDF 620.90KB)
WAC 458-16-210 - Nonprofit organizations or associations organized and conducted for nonsectarian purposes (PDF 784.97KB) WAC 458-16-260 - Nonprofit child day care centers, libraries, orphanages, homes for sick or infirm, hospitals, outpatient dialysis facilities (PDF 784.97KB)
ETA 3216.2019 - The Real Estate Excise Tax Controlling Interest Transfer 36-Month Lookback Period

October 2019

ETA 3133.2019 - Withdrawal of Published Determinations (PDF 138.97KB)
ETA 3133.2019 - Withdrawal of Published Determinations (PDF 138.97KB)

September 2019

WAC 458-20-244 - Food and food ingredients (PDF 779.11KB)
WAC 458-20-221 - Collection of use tax by retailers and selling agents (PDF 757.44KB) (emergency)
WAC 458-20-193 - Interstate sales of tangible personal property (PDF 757.44KB) (emergency)
WAC 458-20-193C - Imports and exports—Sales of goods from or to persons in foreign countries (PDF 677.82KB)

July 2019

WAC 458-20-236 - Baseball clubs and other sport organizations (PDF 546.14KB) (repealed)

June 2019

ETA 3173 - Grocery Stores: Manufacturer/Distributor Discounts and Scan-Down Allowances
ETA 3214 - B&O Tax Exemption for Amounts Received by a Financial Institution from Affiliates
WAC 458-40-660 - Timber excise tax—Stumpage value tables—Stumpage value adjustments (PDF 852.39KB)
WAC 458-16-340 - Multipurpose senior citizen centers (PDF 679.63KB)
ETA 3002 - Cancellation of Interpretive Statements (canceled)
ETA 3164 - Public Utility Pole Attachment Contracts (canceled)
ETA 3055.2019 - BTA Non-acquiescence
ETA 3213.2019 - Data Center Exemption Duration

May 2019

WAC 458-20-193 - Interstate sales of tangible personal property (PDF 890.08KB)
WAC 458-20-221 - Collection of use tax by retailers and selling agents (PDF 890.08KB)
ETA 3043.2019 - Low - Density Light and Power Utility Deduction
ETA 3149.2019 - Taxability of Gross Income Received by Freight Forwarders

April 2019

WAC 458-20-263 - Exemptions from retail sales and use taxes for qualifying electric generating systems using renewable energy sources (PDF 677.42KB)
ETA 3212.2019 - Day Trips for Sightseeing Purposes

March 2019

WAC 458-61A-103 - Transfers involving an underlying debt (PDF 632.01KB)
ETA 3211.2019 - Taxability of Firefighting Activities

February 2019

WAC 458-61A-219 - Developmentally disabled persons - Housing - Transfers and improvements (PDF 734.58KB)

January 2019

WAC 458-20-193 - Interstate sales of tangible personal property (PDF 905.74KB)
WAC 458-20-221 - Collection of use tax by retailers and selling agents (PDF 905.74KB)
WAC 458-19-090 - Fire protection district formation - Cities and towns - Highest lawful levy (PDF 661.08KB)
WAC 458-20-166 - Hotels, motels, boarding houses, rooming houses, resorts, hostels, trailer camps, short term rentals and similar lodging businesses (PDF 704.46KB)

2018

December 2018

WAC 458-40-540 - Forest land values - 2019 (PDF 929.40KB)
WAC 458-40-660 - Timber excise tax—Stumpage value tables—Stumpage value adjustments (PDF 929.40KB)
WAC 458-40-610 - Timber excise tax—Definitions (PDF 1.77MB)
WAC 458-40-640 - Timber excise tax—Stumpage value area (map) (PDF 1.77MB)
WAC 458-40-680 - Timber excise tax—Volume harvested—Approved scaling and grading methods—Sample scaling—Conversions (PDF 1.77MB)
WAC 458-18-220 - Refunds—Rate of interest (PDF 752.67KB)
WAC 458-30-262 - Agricultural land valuation—Interest rate—Property tax component (PDF 752.67KB)
WAC 458-30-590 - Rate of inflation—Publication—Interest rate—Calculation
WAC 458-20-210 - Sales of tangible personal property for farming—Sales of agricultural products by farmers (PDF 903.94KB)
WAC 458-20-263 - Exemptions from retail sales and use taxes for qualifying electric generating systems using renewable energy sources (PDF 903.94KB)
WAC 458-20-273 - Renewable energy system cost recovery (PDF 903.94KB) (repealed)
WAC 458-29A-400 - Leasehold excise tax—Exemptions (PDF 903.94KB)
ETA 3189.2018 - Taxability of Alarm Monitoring Services
ETA 3032.2018 - Taxability of Auction Sales of Abandoned Motor Vehicles by a Registered Tow Truck Operator
ETA 3195 - Economic Nexus Minimum Thresholds
WAC 458-61A-218 - Low income housing (PDF 636.84KB)
WAC 458-19-045 - Levy limit-Removal of limit (lid lift) (PDF 775.84KB)
WAC 458-19-060 - Emergency medical service levy (PDF 775.84KB)
WAC 458-16A-130 - Senior citizen, disabled person, and disabled veteran exemption - Qualifications for exemption (PDF 688.92KB) WAC 458-16A-140 - Senior citizen, disabled person, and disabled veteran exemption - Exemption described - Exemption granted - Exemption denied - Freezing property values (PDF 688.92KB)
WAC 458-12-360 - Notice of change in value of real property (PDF 677.01KB)
WAC 458-14-056 - Petitions - Time limits - Waiver of filing deadline for good cause (PDF 714.89KB)
WAC 458-14-066 - Requests for valuation information - Duty to exchange documentary information - Time limits (PDF 714.89KB) WAC 458-14-076 - Hearings on petitions - Withdrawal (PDF 714.89KB)

October 2018

WAC 458-20-252 - Hazardous substance tax (PDF 753.92KB)
WAC 458-20-179 - Public utility tax (PDF 666.71KB)

September 2018

WAC 458-20-193 - Interstate sales of tangible personal property (PDF 905.92KB) (emergency)
WAC 458-20-221 - Collection of use tax by retailers and selling agents (PDF 905.92KB) (emergency)
WAC 458-20-260 - Oil spill response and administration tax (PDF 663.14KB)
WAC 458-12-055 - Taxable situs-Real property (PDF 614.34KB)
ETA 3175.2018 - Purchases made with Funds Provided by the Federal Government

July 2018

ETA 3051.2018 - Business and Occupation Tax Credit on Research and Development Spending for Staffing Companies
ETA 3187.2018 - "Operationally Complete” and Tax Deferral Projects
WAC 458-19-005 - Definitions (PDF 682.52KB)
WAC 458-19-010 - Levy limit and levy rate calculations (PDF 682.52KB)
WAC 458-19-020 - Levy limit - Method of calculation (PDF 682.52KB)

June 2018

ETA 3210.2018 - Manufacturing Airplane Materials or Components and Eligibility for the Preferential Aerospace B&O Tax Rate
WAC 458-20-196 - Bad debts (PDF 817.04KB)
WAC 458-40-660 - Timber excise tax – Stumpage value tables – Stumpage value adjustments (PDF 759.40KB)
WAC 458-20-143 - Printers and publishers of newspapers, magazines, and periodicals (PDF 1.35MB)
WAC 458-20-144 - Printing industry (PDF 1.35MB)
WAC 458-20-169 - Nonprofit organizations (PDF 1.35MB)
WAC 458-20-176 - Commercial deep sea fishing—Commercial passenger fishing—Diesel fuel (PDF 1.35MB)
WAC 458-20-179 - Public utility tax (PDF 1.35MB)
WAC 458-20-210 - Sales of tangible personal property for farming— Sales of agricultural products by farmers (PDF 1.35MB)
WAC 458-20-24001 - Sales and use tax deferral—Manufacturing and research/development activities in high unemployment counties—Applications filed after June 30, 2010 (PDF 1.35MB)
WAC 458-20-24003 - Tax incentives for high technology businesses (PDF 1.35MB)
WAC 458-20-263 - Exemptions from retail sales and use taxes for qualifying electric generating and thermal heat producing systems using renewable energy sources (PDF 1.35MB)
WAC 458-20-267 - Annual tax performance reports for certain tax preferences (PDF 1.35MB)
WAC 458-20-267A - Annual reports for certain tax preferences (PDF 1.35MB)
WAC 458-20-268 - Annual surveys for certain tax preferences (PDF 1.35MB)

May 2018

WAC 458-65A-10001 - Brief adjudicative proceedings for matters related to penalties and interest imposed under the Uniform Unclaimed Property Act, chapter 63.29 RCW (PDF 773.32KB)
WAC 458-20-183 - Recreational services and activities (PDF 723.14KB)
ETA 3043.2018 - Low-Density Light and Power Utility Deduction
ETA 3209.2018 - Non-routine or Specialized Cleaning and Restoration Activities Distinguished from Janitorial Services
ETA 3208.2018 - Special Clean up Jobs Required by Construction, Fires, Floods, and Other Similar Events or Emergencies
ETA 3207.2018 - Enhanced Delivery Services
WAC 458-19-050 - Port District Levies (PDF 673.46KB)
WAC 458-19-05001 - Port District Levies for Industrial Development District Purposes (PDF 673.46KB)

April 2018

WAC 458-20-183 - Amusement, recreation, and physical fitness services (PDF 684.33KB)(emergency)
WAC 458-65-10001 - Brief adjudicative proceedings for matters related to penalties and interest imposed under the Uniform Unclaimed Property Act, chapter 63.29 RCW (PDF 763.17KB) (emergency)
ETA 3206.2018 - Retail Sales and Use Tax Exemption for Sales of Nebulizers in the Form of a Refund
WAC 458-29A-400 - Leasehold excise tax - Exemptions (PDF 672.41KB)
WAC 458-276-030 - Availability of public records-Centralized administration-Public records requests and processing-Contact information and hours-Index-Costs (PDF 757.07KB)

March 2018

WAC 458-20-193 - Interstate sales of tangible personal property (PDF 805.23KB)
WAC 458-20-19401 - Minimum nexus thresholds for apportionable activities and selling activities (PDF 805.23KB)

February 2018

WAC 458-20-121 - Sales of heat or steam—Including production by cogeneration (PDF 758.77KB)
WAC 458-20-134 - Commercial or industrial use (PDF 758.77KB)
WAC 458-07-035 - Listing of property—Subdivisions and segregation of interests (PDF 717.15KB)
WAC 458-19-045 - Levy limit—Removal of limit (lid lift) (PDF 649.76KB)

January 2018

WAC 458-12-140 - Tax district boundaries -- Designation of tax code area (PDF 825.38KB)
WAC 458-16-080 - Improvements to single family dwellings—Definitions—Exemption—Limitation—Appeal rights (PDF 825.38KB) WAC 458-16A-100 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption—Definitions. (PDF 825.38KB)
WAC 458-16A-140 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption—Exemption described—Exemption granted—Exemption denied—Freezing property values (PDF 825.38KB)
WAC 458-16A-150 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption—Requirements for keeping the exemption (PDF 825.38KB)
WAC 458-14-005 - Definitions (PDF 781.06KB)
WAC 458-14-046 - Regularly convened session—Board duties—Presumption (PDF 781.06KB)
WAC 458-14-116 - Orders of the board—Notice of value adjustment—Effective date (PDF 781.06KB)
WAC 458-16-165 - Conditions under which nonprofit organizations, associations, or corporations may obtain a property tax exemption (PDF 781.06KB)
WAC 458-19-070 - Five dollars and ninety cents statutory aggregate limit calculation (PDF 781.06KB)
WAC 458-19-075 - Constitutional one percent limit calculation (PDF 781.06KB)
WAC 458-20-218 - Advertising agencies (PDF 745.25KB)
WAC 458-20-183 - Amusement, recreation, and physical fitness services (PDF 670.24KB) (emergency)
WAC 458-30-200 - Definitions (PDF 844.74KB)
WAC 458-30-280 - Notice to withdraw from classification (PDF 844.74KB)
WAC 458-30-285 - Withdrawal from classification (PDF 844.74KB)
WAC 458-30-295 - Removal of classification (PDF 844.74KB)
WAC 458-30-300 - Additional tax - Withdrawal or removal from classification (PDF 844.74KB)
WAC 458-30-700 - Designated forest land - Removal - Change in status - Compensating tax (PDF 844.74KB)

2017

December 2017

WAC 458-65A-10001 - Brief adjudicative proceedings for matters related to penalties and interest imposed under the Uniform Unclaimed Property Act, chapter 63.29 RCW (PDF 763.31KB)
WAC 458-40-540 - Forest land values - 2018 (PDF 664.63KB)
WAC 458-40-660 - Timber excise tax - Stumpage value tables - Stumpage value adjustments (PDF 664.63KB)
ETA 3195.2020 - Economic Nexus Minimum Thresholds
WAC 458-18-220 - Refunds-Rate of Interest (PDF 771.93KB)
WAC 458-30-262 - Agricultural land valuation - Interest rate - Property tax component (PDF 771.93KB)
WAC 458-30-590 - Rate of inflation-Publication-Interest rate-Calculation (PDF 771.93KB)
WAC 458-276-030 - Availability of public records-Centralized administration-Public records requests and processing-Contact information and hours-Index-Costs (PDF 666.16KB)
WAC 458-20-19404 - Financial institutions - Income apportionment (Prior to January 1, 2016) (PDF 830.62KB)
WAC 458-20-19404A - Financial institutions - Income apportionment (As of January 1, 2016) (PDF 830.62KB)

November 2017

WAC 458-16-266 - Homeownership Development (PDF 628.00KB)
ETA 3133.2017 - Withdrawal of Published Determinations
ETA 3205.2017 - Taxability of Telecommunications Support Payments

October 2017

WAC 458-20-101 - Tax registration and tax reporting

September 2017

WAC 458-20-183 - Amusement, recreation, and physical fitness services (PDF 1.12MB)

August 2017

PTA 18.0.2017 - BTA Non-acquiescence (PDF 164.74KB)
ETA 3055.2017 - BTA Non-acquiescence
WAC 458-20-19404 - Financial institutions - Income apportionment (PDF 806.06KB)

June 2017

ETA 3203.2017 - Use of a Tribal Resale Exemption Certificate
ETA 3204.2017 - Credit Card Processors
WAC 458-40-660 - Timber excise tax – Stumpage value tables – Stumpage value adjustments (PDF 749.83KB)

May 2017

ETA 3202.2017 - Deductibility of Membership Dues Paid to Chambers of Commerce and Visitor Bureaus
WAC 458-20-183 - Amusement, recreation, and physical fitness services. (PDF 636.61KB)
ETA 3043.2017 - Low-Density Light and Power Utility Deduction
ETA 3047.2017 - Internet Tax Freedom Act (ITFA)
ETA 3152.2017 - Offsite Component Fabrication by Speculative Builders

April 2017

WAC 458-20-19404 - Financial institutions-Income apportionment (PDF 761.95KB)
ETA 3200.2017 - Use Tax on Tangible Personal Property Temporarily Used in Washington for Business Purposes ETA 3201.2017 - Disclosure of Confidential Taxpayer Information at the Board of Tax Appeals or a Court
WAC 458-20-193 - Interstate sales of tangible personal property (PDF 670.68KB)
WAC 458-20-265 - Sales and use tax exemption – Airplane maintenance repair stations (PDF 699.14KB)
WAC 458-20-267 - Annual reports for certain tax preferences (PDF 929.41KB)
WAC 458-20-268 - Annual surveys for certain tax preferences (PDF 929.41KB)
WAC 458-20-269 - Waiver of public disclosure of certain new tax preferences (PDF 620.09KB)
WAC 458-20-189 - Sales to and by the state of Washington and municipal corporations, including counties, cities, towns, school districts, and fire districts (PDF 835.53KB)

March 2017

ETA 3199 - Non-Business Money Transfer Services
WAC 458-20-100 - Informal administrative reviews (PDF 691.15KB)

January 2017

WAC 458-61A-202 - Inheritance or devise (PDF 718.19KB)
WAC 458-61A-210 - Irrevocable trusts (PDF 718.19KB)
WAC 458-20-183 - Amusement, recreation, and physical fitness services (PDF 675.34KB)