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Popular services and resources
- Education: Events and workshops
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Workshops and Webinars
- Business tax basics workshops
- My DOR - How to file an excise tax return webinars
- Unclaimed property holder education
Videos
- Watch our Understanding Property Tax video (3:30)
- Mire nuestro video Entender el impuesto sobre la propiedad (4:25)
- Business Tax Basics
- My DOR - Instruction videos
- Unclaimed property (UCP) - Task-specific videos
- Forms and publications
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Forms (new or revised)
December 2025
- December Combined Excise Tax Return
- Quarter 4 Combined Excise Tax Return
- X-Ray Facility and Devices Registration - Form 700-110
November 2025
- Consumer use tax return - Form 40-2412
- Scrap metal addendum - Form 700-189
- November Combined Excise Tax Return
- Digital Products and Remote Access Software Exemption Certificate - Form 27-0050
- Rental Car Tax Addendum (from 2014 through 2025)
- Rental Car Tax Addendum (from 2026 onward)
October 2025
- October Combined Excise Tax Return
- Green Transportation Sales Tax Refund Request (Form 41-0122)
- Levy Calculations For Lid Lift With Exemption Condition After The First Year (Form 64-0123)
- Taxpayer Petition To The County Board of Equalization for Review of Heavy Equipment Rental Exemption Determination (Form 64-0122)
Publications (new or revised)
December 2025
- Sales and use tax rates
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Effective January 1, 2026
Local sales and use tax rate change notices
- City of Algona Local Law Enforcement Programs
- City of Bellingham Local Law Enforcement Programs
- City of Bingen Public Safety Tax
- City of Black Diamond Local Law Enforcement Programs
- City of Cashmere Transportation Benefit District
- City of Centralia Transportation Benefit District
- City of Cle Elum Transportation Benefit District
- Colville Tribes - Moses Lake - Retail Sales Tax New Location Codes
- Colville Tribes - Okanogan County - Retail Sales Tax New Location Codes
- Colville Tribes - Okanogan County PTBA - Retail Sales Tax New Location Codes
- City of Des Moines Local Law Enforcement Programs
- City of Duvall Local Law Enforcement Programs
- City of East Wenatchee Local Law Enforcement Programs
- City of Edmonds Local Law Enforcement Programs
- City of Elma Local Law Enforcement Programs
- Island County Emergency Communication Tax
- City of Issaquah Local Law Enforcement Programs
- City of Kalama Local Law Enforcement Programs
- Kalispel Tribe - Airway Heights - Compact Covered Area Expanded
- Kalispel Tribe - Pend Oreille County - Compact Covered Area Expanded
- City of Kent Local Law Enforcement Programs
- King County Local Law Enforcement Programs
- Klickitat County Criminal Justice Tax
- City of Lynden Local Law Enforcement Programs
- City of Renton Local Law Enforcement Programs
- City of Ridgefield Local Law Enforcement Programs
- City of SeaTac Local Law Enforcement Programs
- City of Seattle Local Law Enforcement Programs
- City of Spokane Valley Public Safety Tax
- City of Sumner Transportation Benefit District
- Walla Walla County Emergency Communication Tax
- Yakima County Emergency Communication Tax
Lodging sales change notices
- King County Local Law Enforcement Programs
- Black Diamond Local Law Enforcement Programs
- Duvall Local Law Enforcement Programs
- City of Edmonds New Retail Sales Tax Location Codes
Motor vehicle sales and leases
- City of Bellingham Local Law Enforcement Programs Car Dealers and Leasing Companies
- City of Bingen Public Safety Tax Car Dealers and Leasing Companies
- City of Cle Elum - Transportation Benefit District & Local Law Enforcement Programs Car Dealers and Leasing Companies
- Colville Tribes - Moses Lake MVET - Retail Sales Tax New Location Codes Car Dealers and Leasing Companies
- City of Elma Local Law Enforcement Programs Car Dealers and Leasing Companies
- Island County Emergency Communication Tax Car Dealers and Leasing Companies
- City of Kalama Local Law Enforcement Programs Car Dealers and Leasing Companies
- Kalispel Tribe - Airway Heights MVET - Compact Covered Area Expanded Car Dealers and Leasing Companies
- King County Local Law Enforcement Programs Car Dealers and Leasing Companies
- City of Lynden Local Law Enforcement Programs Car Dealers and Leasing Companies
- City of Ridgefield Local Law Enforcement Programs Car Dealers and Leasing Companies
- City of Spokane Valley Public Safety Tax Car Dealers and Leasing Companies
- Walla Walla County Emergency Com Tax Car Dealers and Leasing Companies
- Yakima County Emergency Com Tax Car Dealers and Leasing Companies
Effective Quarter 1: January 1 - March 31, 2026
Local sales and use tax rate flyers
- Cities grouped by county (PDF) screen reader compatible
- Alphabetical by city (PDF) screen reader compatible
- Excel file format (XLSX) expanded sorting capabilities
Lodging tax rate flyer
- Cities grouped by county (PDF) - screen reader compatible
Motor vehicle sales and leases tax rate flyer
- Cities grouped by county (PDF) screen reader compatible
Searchable local sales and use tax rate table
- Other webpage content
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Other webpage content (new or revised)
December 2025
- Local sales & use tax searchable tax rate table (displaying Quarter 1, 2026 data)
- Auto repair facilities customer rights
- Direct pay program
- Petroleum products tax
- Data center workgroup
- Personal property valuation guidelines
- Deductions
- Credits
- Clean alternative fuel and plug-in hybrid vehicles - sales/use tax exemptions (expired July 31, 2025)
- Industrial valuation guidelines
- Business and occupation (B&O) tax classification definitions
- Capital Gains
- Capital Gains B&O Tax Credit
- Incidental Investment Income/Investment Income for Qualified Person
- Interest on Certain Investments, Loans, and/or Obligations
- Interest on First Mortgage Loans and Direct Government Obligations
- Select advanced computing businesses
November 2025
- Vapor products tax page
- Tobacco products tax page
- Special Notice: Nicotine products are now subject to the tobacco products tax
- International Remote Seller Voluntary Disclosure Program frequently asked questions
- International Remote Seller Voluntary Disclosure Program
- Annexations: Quarter 1 2026
- Interim Statement regarding live presentations for schools and institutions of higher education (revised Nov. 14, 2025)
- Draft ETA 3168 - Meal Assembly Kitchens and Meal Delivery Businesses
- Frequently asked questions about ESSB 5814
- Clean alternative fuel and infrastructure tax credit balances
October 2025
- International Services Credit [855] (Repealed Jan. 1, 2026)
- Tax incentive programs: International services - B&O tax credit for new employment (repealed effective Jan. 1, 2026)
- Special Notice: Tire fee increase
- Industry guide: Fireworks sales
- Income tax page
- Tax topic: Insurance payments for medical equipment
- Special Notice: New tax rate and classification for payment card processing activities
- Providing home ownership opportunities for low-income households - Legislative update
- Other taxes: Concession fee on duty-free sales
- Special Notice: Real Estate Excise Tax (REET) exemption for the sale of space in an affordable housing development for community use
- Statistics and reports
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Statistics and reports
- Working Families Tax Credit program legislative report 2025 (PDF)
- Descriptive Statistics for Select Tax Incentives 2025
- County Distribution Statistics
- Quarter 2, 2025 Harvest statistics
- November 2025 non-general fund forecast
- 2026 Recertification and Quarterly Estimates (.xlsx)
- Quarter 3, 2025 Summary of County Distribution
- News
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News releases
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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.
None at this time.
- Issued
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An Issued Interpretive Statement means the process is complete and the comment period has closed.
December 2025
September 2025
- Interim guidance statement regarding changes made by ESSB 5814 for Custom Software
- ETA 3014.2025 Self-Produced Fuels
- Interim guidance statement regarding changes made by ESSB 5814 for Temporary Staffing Services
- Interim guidance statement regarding changes made by ESSB 5814 for Advertising Services
- Interim guidance statement regarding changes made by ESSB 5814 to DAS exclusions and the definition of a “retail sale”
- Interim guidance statement regarding changes made by ESSB 5814 for custom website development services
- Interim guidance statement regarding changes made by ESSB 5814 for live presentations
- Interim guidance statement regarding changes made by ESSB 5814 for Information Technology Services
- Interim guidance statement regarding changes made by ESSB 5814 for investigation, security, security monitoring, and armored car services
- Repealed
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A Repealed Interpretive Statement is one that has been revoked or rescinded by the department.
None at this time
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 2025
October 2025
- 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.
December 2025
- WAC 458-40-540 - Forest land values - 2025
- WAC 458-40-660 - Timber excise tax - Stumpage value tables - Stumpage value adjustments
- WAC 458-20-238 - Sales of watercraft to nonresidents - Use of watercraft in Washington by nonresidents
November 2025
- WAC 458-16-270 – Schools and colleges
- WAC 458-16A-100 – Senior citizen, persons with disabilities, and veterans with disabilities exemption—Definitions
- WAC 458-16A-130 – Senior citizen, persons with disabilities, and veterans with disabilities exemption—Qualifications for exemption
- WAC 458-16A-135 – Senior citizen, persons with disabilities, and veterans with disabilities exemption—Application procedures
- WAC 458-30-200 – Definitions
- WAC 458-30-295 – Removal of classification
- WAC 458-30-300 – Additional tax—Withdrawal or removal from classification
- WAC 458-30-325 – Transfers between classifications—Application for reclassification
- WAC 458-30-700 – Designated forest land—Removal—Change in status—Compensating tax
- 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
October 2025
- WAC 458-57-105 – Nature of Estate Tax, Definitions
- WAC 458-57-115 – Valuation of Property, Property subject to estate tax and how to calculate the tax
- WAC 458-57-155 – Farm deduction
- WAC 458-57-175 – Qualified family-owned business interests
- WAC 458-18-220 – Refunds – Rate of interest
- WAC 458-30-262 – Agricultural land valuation – Interest rate – Property tax component
- WAC 458-30-590 – Rates of inflation – Publication – Interest rate – Calculation
- Adopted
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The Adopted CR-103 notice means the rule making process is complete and the rule is final.
December 2025
- WAC 458-57-105 - Nature of estate tax, definitions
- WAC 458-57-115 - Valuation of property, property subject to estate tax, and how to calculate the tax
- WAC 458-57-155 - Farm deduction
- WAC 458-57-175 - Qualified family-owned business interests
- WAC 458-30-590 - Rates of inflation – Publication – Interest rate – Calculation
- WAC 458-30-262 - Agricultural land valuation – Interest rate – Property tax component
- WAC 458-18-220 - Refunds – Rate of interest
- WAC 458-40-540 – Forest land values - 2026
- WAC 458-40-660 – Timber excise tax – Stumpage value tables – Stumpage value adjustments
October 2025
September 2025
- Repealed
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A Repealed rule is one that has been revoked or rescinded by the department.
None at this time.