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- Education: Events and workshops
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Industry Guide
Workshops
Videos
- Small business requirements and resources webinar
- Business Tax Basics
- My DOR - Instruction videos
- Unclaimed property (UCP) - Task-specific videos
Webinars (new)
- My DOR - How to file an excise tax return webinars
- 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)
December 2024
- Annual Combined Excise Tax Return
- Quarter 4 Combined Excise Tax Return
- December Combined Excise Tax Return
- Notice of Occupancy - RCW 84.36.049 Nonprofit Homeownership Development (Fill-In) 63 0033
(formerly called New Owner Income Verification Form)
November 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
- Other webpage content
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Other webpage content (new or revised)
December 2024
- 2025 filing due dates
- Tax Topic: Surcharges including tariffs
- Businesses owe state use tax on self-produced fuel used
- Special Notice: New B&O tax classification for real estate commissions
November 2024
- Annexations: Quarter 1, 2025
- Estate tax spousal personal residence exclusion
- Tax Topic: International investment management services
- Tax Topic: Emergency financial assistance grants
- Statistics and reports
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Statistics and reports
- Unclaimed Property Annual Report (2024)
- Quarter 4, 2024 Summary of Forest Tax County Distribution
- Local retail sales Quarter 2, 2024
- 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 Forest Tax county distribution
- 2024 Reviews and appeals statistics charts
- Second half of 2024 for all Areas
- News
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News releases
- Drew Shirk Reappointed to Lead the Washington State Department of Revenue
- Join the free tax workshop Dec. 11 in Kent
- 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
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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.
October 2024
May 2024
- Draft ETA 3144 – Taxability of Mortgage Escrow Receipts
- Draft ETA 3205 - Taxability of Telecommunications Support Payments
- Issued
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An Issued Interpretive Statement means the process is complete and the comment period has closed.
December 2024
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
- 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
- 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).
- Adopted
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The Adopted CR-103 notice means the rule making process is complete and the rule is final.
December 2024
- WAC 458-40-610 Timber excise tax – Definitions
- WAC 458-40-660 Timber excise tax – Stumpage value tables – Stumpage value adjustments
- WAC 458-40-540 - Forest land values – 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 458-30-590 to provide the rate of inflation published in 2024, which is used in calculating interest for deferred special benefit assessments of land removed or withdrawn from classification during 2025, as required by RCW 84.34.310
- WAC 458-18-220 to provide the rate of interest for treasury bill auction year 2024, which is used when refunding property taxes paid in 2025, as required by RCW 84.69.100
- WAC 458-30-262 to provide the interest rate and property tax component used when valuing classified farm and agricultural land during the 2025 assessment year, as required by RCW 84.34.065
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
- Repealed
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A Repealed rule is one that has been revoked or rescinded by the department.
2023
