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Starting October 1: Some business services are now subject to retail sales tax, as required by state law, ESSB 5814. When you buy these services, vendors should add sales tax to your bill. If you sell these services, you should begin collecting retail sales tax. Learn more about Services newly subject to retail sales tax.
What's new
Popular services and resources
- Education: Events and workshops
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Workshops and Webinars
- Introduction to sales tax 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)
October 2025
- 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)
September 2025
- September Combined Excise Tax Return
- Quarter 3 Leasehold Excise Tax Return
- Quarter 3 Combined Excise Tax Return
- 2025 County revaluation progress report (Form 64-0089)
August 2025
- August Combined Excise Tax Return
- Change in Owners/Officers’, Percentage Owned and/or Stock/Unit Ownership (Form 700-306)
July 2025
- July Combined Excise Tax Return
- Notice of 3-Year Extension—Property Tax Exemption (Form 64-0118)
- Estate Tax Filing Instructions (includes updated checklist)
- Buyer’s Retail Sales Tax Exemption Certificate (Form 27-0032)
Publications (new or revised)
July 2025
- Sales and use tax rates
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Effective October 1, 2025
Local sales and use tax rates (October 1 - December 31, 2025)
- Cities grouped by county (screen reader compatible)
- Alphabetical by city (screen reader compatible)
- Excel file format (expanded sorting capabilities)
Lodging rates and changes
- Quarter 4, 2025 (screen reader compatible)
Motor vehicle sales and leases
- Quarter 4, 2025 (screen reader compatible)
- Other webpage content
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Other webpage content (new or revised)
October 2025
- Special Notice: Real Estate Excise Tax (REET) exemption for the sale of space in an affordable housing development for community use
September 2025
- Motor vehicle sales/use tax
- Rental car tax
- Other taxes: Luxury motor vehicle tax
- Special Notice: New luxury motor vehicle tax
- Special Notice: Surcharge on high grossing businesses
- Special Notice: Sales of precious metal bullion and monetized bullion now subject to B&O tax and retail sales tax
- Jewelry industry guide page update: Currency, coins and precious metal bullion
- Businesses owe state use tax on self-produced fuel used
- Meeting 3 materials for the Data Center Workgroup
- Qualifying counties for manufacturing sales and use tax deferral
- Tax topic: Purchases of clay targets
- New business and occupation tax classification: Service and Other Activities ($5 million or More in the prior year)
August 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
July 2025
- Frequently asked questions about ESSB 5814
- Special Notice: Information technology, website, and software development services now subject to sales tax
- Special Notice: Investigation, security, security monitoring, and armored car services now subject to sales tax
- Special Notice: Live presentations now subject to retail sales tax
- Special Notice: Digital automated service (DAS) exclusion for telehealth services
- Special Notice: Temporary staffing services now subject to sales tax
- Tax Topic: Travel agents and tour operators
- Special Notice: Legislative updates to the administration of the property tax exemption for property owned by a qualifying social service organization
- Special Notice: Legislative updates to the processes and timelines related to personal property distraint and sale
- Special Notice: Legislative updates to the administration of the Multifamily Tax Exemption (MFTE)
- Special Notice: Legislative updates to the qualification requirements for a property tax exemption as a community center
- Special Notice: Legislative updates to the administration of the property tax exemption for accessory dwelling unit rental in certain counties and cities
- Special Notice: Legislative updates to the administration of the current use program
- Tax Topic: Florist deliveries
- Special Notice: Legislative changes to property tax administration
- Tax Topic: Tax reporting for nonprofit water associations
- Legislative changes to tax increment financing
- Estate tax treatment of real property owned by business entities
- Tax Topic: Bartering transactions are taxable
- Tax Topic: Homeowners associations
- Local government partnership meeting
- Tax incentive program: Clean alternative fuel and plug-in hybrid vehicles – sales/use tax exemptions (expired July 31, 2025)
- Statistics and reports
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Statistics and reports
- News
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News releases
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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.
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
June 2025
- 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.
September 2025
- WAC 458-40-540 Forest land values—2025
- WAC 458-40-660 Timber excise tax—Stumpage value tables—Stumpage value adjustments
June 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.
August 2025
July 2025
- Adopted
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The Adopted CR-103 notice means the rule making process is complete and the rule is final.
September 2025
June 2025
- Repealed
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A Repealed rule is one that has been revoked or rescinded by the department.
None at this time.
