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- Education: Events and workshops
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Workshops
Videos
- Small business requirements and resources webinar
- Business Tax Basics
- My DOR - Instruction videos
- Unclaimed property (UCP) - Task-specific videos
Webinars (new)
- Business tax basics workshops
- Small business requirements and resources webinar
- Unclaimed property holder education
- Forms and publications
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Forms (new or revised)
November 2024
October 2024
- October Combined Excise Tax Return
- Lid Lift Highest Lawful Levy Calculation with Exemption Condition - Form 64-0120
September 2024
Publications (new or revised)
August 2024
- Sales and use tax rates
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Effective January 1, 2025
Local sales and use tax rates (Jan. 1 - March 31, 2025)
Lodging rates and changes
Motor vehicle sales and leases
Change notices (Jan. 1 - March 31, 2025)
- City of Burlington Transportation Benefit District
- City of Burlington Transportation Benefit District Car Dealers and Leasing Companies
- City of Covington Transportation Benefit District
- City of DuPont Transportation Benefit District
- City of Gig Harbor Public Safety Tax
- City of Gig Harbor Public Safety Tax Car Dealers and Leasing Companies
- City of Gig Harbor Transportation Benefit District
- City of Gig Harbor Transportation Benefit District Car Dealers and Leasing Companies
- Kittitas County Emergency Communication Tax
- Kittitas County Emergency Communication Tax Car Dealers and Leasing Companies
- City of La Conner Transportation Benefit District
- City of La Conner Transportation Benefit District Car Dealers and Leasing Companies
- City of Maple Valley Transportation Benefit District
- City of Pullman Transportation Benefit District
- City of Snoqualmie Public Safety Tax
- City of Snoqualmie Public Safety Tax Car Dealers and Leasing Companies
- Thurston County - Special Hotel-Motel Tax
- Tumwater Retail Sales Tax New Location Codes
- Tumwater Retail Sales Tax New Location Codes Car Dealers and Leasing Companies
- Walla Walla Tourism Promotion Area
Effective October 1, 2024
Local sales and use tax rates: (Oct. 1 - Dec. 31, 2024)
Lodging rates and changes
Motor vehicle sales and leases
- Other webpage content
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Other webpage content (new or revised)
November 2024
- Annexations: Quarter 1, 2025
- Estate tax spousal personal residence exclusion
- Tax Topic: International investment management services
- Tax Topic: Emergency financial assistance grants
October 2024
- Statistics and reports
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Statistics and reports
- Wealth Tax Study Final Report
- Grays Harbor Levy Audit Follow-up (2024)
- Chelan County Levy Audit (2024)
- Litigation report (Q3, 2024)
- Okanogan County Board of Equalization Review Follow-up
- Fiscal year 2025 procurement needs forecast
- Clean alternative fuel and infrastructure tax credit updated balances
- Quarter 3, 2024 Summary of county distribution (Forest tax)
- 2024 Reviews and appeals statistics charts
- Second half of 2024 for all Areas
- News
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News releases
- Join the free tax workshop Dec. 5 in Tacoma
- Join the free tax workshop Oct. 14 in Yakima
- Join the free tax workshop Oct. 16 in Vancouver
- Interim rule for taxability of converting commercial properties into multifamily housing
- Join the free tax workshop in Tumwater
- Free tax workshops in Tacoma and Kent
- Join the 2024 Small Business Fair Sept. 14, 21 and Oct. 5
- Retail sales increase slightly in first-quarter 2024
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Why work at Revenue? (Recruitment video)
Interpretive Statements activity
- Proposed
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A Proposed Interpretive Statement is one the department is considering, but has not yet issued. The public may provide feedback on these items.
October 2024
May 2024
- Draft ETA 3144 – Taxability of Mortgage Escrow Receipts
- Draft ETA 3205 - Taxability of Telecommunications Support Payments
April 2024
February 2024
- Draft ETA 3221.2024 – Data Center Exemption: Qualifying Tenants & Data Centers Consisting of Multiple Buildings
- Draft ETA 3014 – Self-Produced Fuels
- Issued
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An Issued Interpretive Statement means the process is complete and the comment period has closed.
September 2024
June 2024
- ETA 3205.2024 Taxability of Telecommunications Support Payments
- ETA 3144.2024 Taxability of Mortgage Escrow Receipts
- ETA 3014.2024 Self-Produced Fuels
April 2024
- ETA 3043.2024 - Low-Density Light and Power Utility Deduction
- ETA 3221.2024 Data Center Exemption: Qualifying Tenants & Data Centers Consisting of Multiple Buildings
March 2024
- ETA 3014.2024 Self-Produced Fuels
- PTA 22.1.2024 County Road Levy Shifts
January 2024
- Repealed
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A Repealed Interpretive Statement is one that has been revoked or rescinded by the department.
January 2024
Rule making activity
- Preproposal
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The Preproposal CR-101 is an initial notice to the public on a topic of rule making activity. The purpose is to solicit comments from the public and to announce the date, time, and place of the public meeting.
Note: A public hearing may not occur in the case of an expedited update.
November 2024
September 2024
- WAC 458-40-540 Forest land values - 2024
- WAC 458-40-660 Timber excise tax—Stumpage value tables—Stumpage value adjustments
June 2024
May 2024
March 2024
February 2024
- WAC 458-40-610 Timber excise tax - Definitions
- WAC 458-40-660 Timber excise tax—Stumpage value tables—Stumpage value adjustments
- WAC 458-20-182 Warehouse businesses
- WAC 458-20-18201 Warehouse and grain elevators and distribution centers exemption - Remittance
January 2024
- Proposal
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The Proposal CR-102 provides a draft rule and updated information. The purpose is to solicit comments from the public on the draft and to announce the date, time, and place of the public hearing.
A CR-105 is also a rule proposal, similar to a CR-102 proposal, except that the rule is being updated under the expedited rulemaking process. Expedited rulemaking allows for a public comment period but does not involve a public hearing. The Department uses expedited rulemaking to conform a rule to changes made by the legislature to tax statutes.
November 2024
October 2024
- WAC 458- 40-660 – Timber Excise Tax – Stumpage value tables – Stumpage value adjustments
- WAC 458- 40-610 Timber Excise Tax – Definitions
- WAC 458-40-540 Forest land values – 2024
- WAC 458-20- 210 Sales of tangible personal property for farming-Sales of agricultural products by farmers.
- WAC 458-30-262 - Agricultural land valuation - interest rate - property tax component
- WAC 458-30-590 - Rates of inflation - Publication - Interest rate - Calculation
- WAC 458-18-220 - Rate of interest
September 2024
- WAC 458-20-166 Hotels, motels, boarding houses, rooming houses, resorts, hostels, trailer camps, short-term rentals and similar lodging businesses
- WAC 458-20-10201 Application process and eligibility requirements for reseller permits
- WAC 458-02-200 Business licensing service – Applications, licenses, renewals – Fees
- WAC 458-18A-010 Deferral of special assessments and/or property taxes—Definitions
- WAC 458-18-010 Deferral of special assessments and/or property taxes—Definitions
- WAC 458-16A-100 Senior citizen, persons with disabilities, and veterans with disabilities exemption—Definitions
- WAC 458-16A-120 Senior citizen, persons with disabilities, and veterans with disabilities exemption—Determining combined disposable income
August 2024
- 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
- WAC 458-19-075 Constitutional one percent limit calculation
- WAC 458-19-070 Five dollars and ninety cents statutory
- WAC 458-20-23801 - Watercraft excise tax - Watercraft depreciation schedule
- WAC 458-16-560 Housing for qualifying households
- WAC 458-20-252 Hazardous substance tax
- WAC 458-19-045 Removal of limit (lid lift).
July 2024
- WAC 458-20-261 Commute trip reduction incentives
- WAC 458-20-18201 (New Section) Warehouse and grain elevators and distribution centers exemption -- Remittance
April 2024
- WAC 458-40-660 Timber excise tax—Stumpage value tables—Stumpage value adjustments
- WAC 458-20-182 Warehouse businesses
- WAC 458-20-18201 (New Section) Warehouse and grain elevators and distribution centers exemption -- Remittance
- WAC 458-20-27901 - (New Section) Clean alternative fuel vehicles and plug-in hybrid vehicles
- WAC 458-20-13501 - Timber harvest operations
- Adopted
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The Adopted CR-103 notice means the rule making process is complete and the rule is final.
November 2024
- WAC 458-29A-400 Leasehold excise tax - Exemptions.
- WAC 458-18-010 Deferral of special assessments and/or property taxes—Definitions
- WAC 458-18A-010 Deferral of special assessments and/or property taxes—Definitions
- WAC 458-16A-120 Senior citizen, persons with disabilities, and veterans with disabilities exemption—Determining combined disposable income
- WAC 458-16A-100 Senior citizen, persons with disabilities, and veterans with disabilities exemption—Definitions
- WAC 458-19-070 Five dollars and ninety cents statutory aggregate dollar rate limit calculation
- WAC 458-19-075 Constitutional one percent limit calculation
- WAC 458-02-200 Business licensing service – Applications, licenses, renewals - Fees
- WAC 458-20-252 - Hazardous substance tax
- 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
October 2024
- WAC 458-20-18201 - Warehouse and grain elevators and distribution centers exemption – Remittance.
- WAC 458-16-560 - Housing for qualifying households.
- WAC 458-19-045 - Removal of limit (lid lift).
September 2024
- WAC 458-20-23801 Watercraft excise tax – Watercraft depreciation schedule
- WAC 458-20-261 Commute trip reduction incentives
July 2024
June 2024
- WAC 458-20-182 - Warehouse businesses
- WAC 458-20-301 Capital gains excise tax - definitions, deductions, exemptions, and allocation of gains and losses
- WAC 458-20-27901 - Clean alternative fuel vehicles and plug-in hybrid vehicles
- WAC 458-40-660 - Timber excise tax – Stumpage value tables – Stumpage value adjustments
May 2024
- WAC 458-20-252 Hazardous substance tax
- WAC 458-20-281 Petroleum products tax
- WAC 458-20-144 Printing industry
- WAC 458-20-19402 Single factor receipts apportionment—Generally
February 2024
January 2024
- WAC 458-02-200 Business licensing service—Applications, licenses, renewals—Fees
- WAC 458-20-176 Commercial deep sea fishing—Commercial passenger fishing—Diesel fuel
- WAC 458-20-210 Sales of tangible personal property for farming—Sales of agricultural products by farmers
- WAC 458-20-24001 – Sales and Use Tax Deferral – Manufacturing and Research/Development Activities in High Unemployment Counties – Applications Filed After June 30, 2010
- WAC 458-20-228 Returns, payments, penalties, extensions, interest, stays of collection
- WAC 458-20-265 Sales and use tax exemption—Airplane maintenance repair stations
- WAC 458-20-178 Use tax and the use of tangible personal property
- WAC 458-20-134 Commercial or industrial use
- 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
- WAC 458-20-15503 Digital Products
- WAC 458-20-119 Sales by caterers and food service contractors
- WAC 458-20-124 Restaurants, cocktail bars, taverns and similar businesses
- WAC 458-18-010 Deferral of special assessments and/or property taxes—Definitions
- WAC 458-18-220 Refunds-Rate of interest
- WAC 458-30-262 Agricultural land valuation-Interest rate-Property tax component
- WAC 458-30-590 Rate of inflation-Publication-Interest rate-Calculation
- WAC 458-16A-100 Senior citizen, disabled person, and disabled veteran exemption—Definitions
- WAC 458-16A-120 Senior citizen, disabled person, and disabled veteran exemption—Determining combined disposable income.
- WAC 458-16A-130 Senior citizen, disabled person, and disabled veteran exemption—Qualifications for exemption.
- WAC 458-16A-135 Senior citizen, disabled person, and disabled veteran exemption—Application procedures. Suspended
- Repealed
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A Repealed rule is one that has been revoked or rescinded by the department.
2023
