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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
- 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)
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)
Publications (new or revised)
- 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
- 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
- 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
- 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
- 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 October 1, 2025
Local sales and use tax rates (October 1 - December 31, 2025)
- Searchable tax rate table
- 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: 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
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
- 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.
October 2025
- WAC 458-40-540 - Forest land values – 2025
- WAC 458-40-660 – Timber Excise Tax – Stumpage value tables – Stumpage value adjustments
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.
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
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.
October 2025
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.