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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)
July 2024
- Legislative updates to Levy Limit Worksheet - Form 64-0097
June 2024
May 2024
- May Combined Excise Tax Return
- Public Utility Tax Credit Application Low Income Assistance - Form 41-0078
- Buyers’ Retail Sales Tax Exemption Certificate - Form 27-0032
Publications (new or revised)
July 2024
June 2024
April 2024
- Quarter 1, 2024 Summary of County Distribution
- 2023 Taxpayer Satisfaction Survey Results
- 2024 Board of Equalization Review - Island County
- City/County Distributions 2024
- 2024 Board of Equalization Review Follow-up - King County
- Sales and use tax rates
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Effective July 1, 2024
Local sales and use tax rates: (July 1 - Sept. 30, 2024)
Local sales and use tax change notices: (July 1 - Sept. 30, 2024)
- Mason County Emergency Communication Tax
- Mason County Emergency Communication Tax Car Dealers and Leasing Companies
- Pacific County Housing and Related Services
- City of Snoqualmie Transportation Benefit District
Lodging rates and changes
Motor vehicle sales and leases
Effective April 1, 2024
Local sales and use tax rates: (April 1 - June 30, 2024)
Local sales and use tax change notices (April 1 - June 30, 2024)
- Asotin County Optional Sales Tax
- Asotin County Optional Sales Tax Car Dealers and Leasing Companies
- City of Buckley Transportation Benefit District
- City of College Place Transportation Benefit District
- City of College Place Transportation Benefit District Car Dealers and Leasing Companies
- Cowlitz County Mental Health Tax
- Cowlitz County Mental Health Tax Car Dealers and Leasing Companies
- City of Friday Harbor Transportation Benefit District
- City of Friday Harbor Transportation Benefit District Car Dealers and Leasing Companies
- City of Issaquah Transportation Benefit District
- King County Cultural Access Programs
- King County Cultural Access Programs Car Dealers and Leasing Companies
- City of Liberty Lake Transportation Benefit District
- City of Liberty Lake Transportation Benefit District Car Dealers and Leasing Companies
- City of Moses Lake Transportation Benefit District
- City of Moses Lake Transportation Benefit District Car Dealers and Leasing Companies
- City of Olympia Transportation Benefit District
- City of Omak Public Safety Tax
- City of Omak Public Safety Tax Car Dealers and Leasing Companies
- City of Port Townsend Transportation Benefit District
- City of Port Townsend Transportation Benefit District Car Dealers and Leasing Companies
- City of Renton Transportation Benefit District
- Stevens County Public Safety Tax, Juvenile Detention Facilities Tax
- Stevens County Public Safety Tax, Juvenile Detention Facilities Tax Car Dealers and Leasing Companies
- Thurston County Public Safety Tax
- Thurston County Public Safety Tax Car Dealers and Leasing Companies
- Whatcom County Public Safety Tax
Lodging rates and changes
Lodging change notice
Motor vehicle sales and leases
- Other webpage content
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Other webpage content (new or revised)
July 2024
- Tax Topic: Sales tax not listed on invoice
- Tax Topic: Job Corps operators and service providers
- Tax Topic: Grocery store prepared food vendors
- Draft WTDs for public comment
- Special Notice: Legislative updates to the property tax assistance program for individuals expands to ADUs
June 2024
- Special Notice: Sales and use tax deferral for multifamily housing from existing buildings
- Tax incentive programs: Employee Ownership B&O Credit
- Special Notice: Legislative changes to tax increment financing
- Special Notice: Legislative changes to property tax administration
- Special Notice: Affordable Housing on Public Land - LET Exemption
May 2024
- Draft WTDs for public comment
- Q3, 2024 Downloadable Database files
- Q3, 2024 Sales Tax Jurisdiction Boundaries
- Q3, 2024 QuickBooks rate table
- Q3, 2024 Streamlined Sales Tax Rates and Boundaries files
- Q3, 2024 GIS Wireless Downloads
- Annexations (Quarter 3, 2024)
- DOR Org chart May 2024
- Tax Topic: Day camps for youth
- 2024 Tax Legislation
- Published Washington Tax Decisions (WTDs)
April 2024 - Statistics and reports
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Statistics and reports
- Second half of 2024 for all Areas
- Okanogan County levy audit (2024)
- 2024 Review of the Asotin County Board of Equalization
- Final Private Harvest Stats (Q4, 2023)
- Final Public Harvest Stats (Q4, 2023)
- Ferry County levy audit (2024)
- 2023 Tax Code Statement and TCA Change Summary Report
- 2024 Whatcom County Levy Audit Follow-up
- Clean Alternative Fuel Vehicle Report April 2024
- Litigation Report (Quarter 1, 2024)
- 2023 Forest Excise Tax County Distribution (.xlsx)
- 2024 City and County Distributions (.xlsx)
- Review of the Skagit County Board of Equalization (2023)
- Island County levy audit (2023)
- Forest land values (2024)
- News
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News releases
- Join the next free tax workshop in Tumwater
- Join the next free tax workshop in Tacoma
- Revenue adds local licensing support for city of Chewelah
- Second year capital gains excise tax initial collections top $433 million
- Tax year 2023 applications now being accepted for the Working Families Tax Credit
- Unclaimed Property Day is back to return money to Washingtonians
- Capital Gains Excise Tax generates $896 for education, school construction
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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.
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.
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
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.
June 2024
May 2024
March 2024
February 2024
- 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.
July 2024
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
March 2024
- WAC 458-20-301 Capital gains excise tax - Definitions, deductions, exemptions, and allocation of gains and losses
- WAC 458-20-252 Hazardous Substance Tax
- WAC 458-20-144 Printing industry
December 2023
- Adopted
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The Adopted CR-103 notice means the rule making process is complete and the rule is final.
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
