Rule and Tax Advisory adoptions and repeals

Below are rule and interpretive statement actions. For information regarding how these rules and interpretive statements may affect you, email us or call 360-705-6705. Also, see more information regarding the Department's rule making process, including rule making currently in progress and how to participate.

Rules: WAC - Washington Administrative Code

Interpretive Statements: ETA - Excise Tax Advisory, PTA - Property Tax Advisory

Prior years are available below.

December 2024

• ETA 3241.2024 Non-funglible Tokins
• 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published in 2024, which is used in calculating interest for deferred special benefit assessments of land removed or withdrawn from classification during 2025, as required by RCW 84.34.310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 458-19-045 Removal of limit (lid lift).
• WAC 458-16-560 – Housing for qualifying households.
• WAC 458-20-18201 - Warehouse and grain elevators and distribution centers exemption – Remittance.
• WAC 458-20-23801 Watercraft excise tax – Watercraft depreciation schedule

September 2024

• WAC 458-20-261 Commute trip reduction incentives
• ETA 3014.2024 Self-produced fuels
• Interim guidance statement regarding the application of the tax deferral program for multifamily housing authorized by chapter 82.59 RCW

July 2024

• WAC 458-20-13501 - Timber harvest operations

June 2024

• ETA 3205.2024 Taxability of telecommunication support payments
• WAC 458-20-182 - Warehouse businesses
• ETA 3144.2024 Taxability of mortgage escrow receipts
• 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 
• ETA 3014.2024 Self-Produced Fuels

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

March 2024

• ETA 3014.2024 Self-Produced Fuels
• PTA 22.1.2024 County Road Levy Shifts

February 2024

• WAC 458-29A-400: Leasehold Excise Tax - Exemptions

January 2024

• WAC 458-20-244 Food and food ingredients
• WAC 458-20-168 Hospitals, nursing homes, assisted living facilities, adult family homes, and similar health
• Interim statement regarding the capital gains excise tax and Section 1256 contracts - Cancelled
• WAC 458-20-210 Sales of tangible personal property for farming—Sales of agricultural products by farmers
• 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 458-20-24001 – 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
• ETA 3240.2024 - Working Families Tax Credit - Annual Updates

Prior years

2023

December 2023

WAC 458-19-075 - Constitutional one percent limit calculation
WAC 458-19-070 - Five dollars and ninety cents statutory aggregate dollar rate limit calculation
WAC 458-19-025 - Restoration of regular levy
WAC 458-16-165 - Conditions under which nonprofit organizations, associations, or corporations may obtain a property tax exemption
WAC 458-16-130 - Change in taxable status of real property
WAC 458-20-285 - Working families tax credit
WAC 458-20-269 - Waiver of public disclosure of certain new tax preferences
WAC 458-20-146 - National and state banks, mutual savings banks, savings and loan associations and other financial institutions
WAC 458-40-660 - Timber excise tax – Stumpage value tables – Stumpage value adjustments
WAC 458-40-540 - Forest land values - 2023

November 2023

WAC 458-20-22801 - Tax reporting frequency
WAC 458-20-254 - Recordkeeping
WAC 458-20-261 - Commute trip reduction incentives
WAC 458-20-272 - Tire fee - Studded tire fee - Core deposits or credit
WAC 458-20-195 - Taxes, deductibility
WAC 458- 19-035 Levy limit-Annexation
WAC 458-19-030 - Levy limit-Consolidation of districts

October 2023

Interim statement regarding the capital gains excise tax and Section 1256 contracts
Interim statement regarding the capital gains excise tax and calculation of credit for taxes paid to another taxing jurisdiction
WAC 458-20-23801 - Watercraft excise tax - Watercraft depreciation schedule

August 2023

ETA 3196.2023 - B&O Deduction for Affiliated Qualified Employers of Record
ETA 3239.2023 - Estate Tax Deduction for Qualified Family-Owned Business Interests: Real Estate Activities
Interim guidance statement on the taxation of Class II and Class III gaming equipment leased by a non-tribal lessor to a tribal casino

July 2023

WAC 458-20-300 – Capital gains excise tax – Overview and administration

June 2023

ETA 3073-2023 - Deductibility of interest received on investments of leans primarily secured by first mortgages or trust deeds on nontransient residential properties
ETA 3043.2023 - Low density light and power utility deduction
WAC 458-40-660 - Timber excise tax - Stumpage value tables - Stumpage value adjustments
WAC 458-40-610 - Timber excise tax - Definitions
ETA 3128.2023 - Repair work on goods damaged in transit - Purchased by the shipper, the carrier, or the owner

May 2023

ETA 3238.2023 - Interest received on direct obligations of the federal government
ETA 3072.2009 - Rentals of tangible personal property used both within and without Washington (canceled)
ETA 3213.2023 - Data center exemption durations
ETA 3237.2023 - Prosthetic devices sold by chiropractors
WAC 458-20-10005 - New rule on written determinations as precedents - Criteria for publication

April 2023

Interim statement regarding the definition of domicile for capital gains excise tax allocation purposes
Interim statement regarding late payment penalties and Washington’s capital gains tax
WAC 458-20-104 - Small business tax relief based on income of business
WAC 458-20-101 - Tax registration and tax reporting

March 2023

WAC 458-20-19401 - Minimum nexus thresholds for apportionable activities and selling activities
WAC 458-65A-10001 - Brief adjudicative proceedings for matters related to penalties and interest imposed under the Uniform Unclaimed Property Act, chapter 63.29 RCW
WAC 458-20-193 - Interstate sales of tangible personal property
WAC 458-20-221 - Collection of use tax by retailers and selling agents

February 2023

WAC 458-12-035 - Standard forms
WAC 458-12-030 - County appraisers' salary and classification plan

January 2023

WAC 458-40-540 - Timber excise tax - Forest land values
WAC 458-40-660 - Timber excise tax - Stumpage value tables - Stumpage value adjustments

2022

December 2022

Interim Guidance Statement - Application of the printing and publishing B&O tax classification to digital subscriptions of magazines and periodicals
WAC 458-20-300 - Capital gains excise tax - Overview and administration
ETA 3236.2022 AT&T Services, Inc. v. Department of Revenue
ETA 3191.2022 - Rewards Programs
WAC 458-20-145 - State and local sales and use tax – Sourcing retail sales – Sourcing for use tax purposes
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 - Rates of interest
WAC 458-53-030 - Stratification of assessment rolls—Real property
WAC 458-29A-400 - Leasehold excise tax – Exemptions
WAC 458-20-265 - Sales and use tax exemption - Airplane maintenance repair stations
WAC 458-20-240 - Manufacturer's new employee tax credits
WAC 458-20-267 - Annual Tax Performance Reports for Certain Tax Preferences
WAC 458-20-262 - Retail sales and use tax exemptions for agricultural employee housing
WAC 458-20-195 - Taxes, deductibility
WAC 458-16-110 - Initial application and renewal declaration
WAC 458-16-150 - Cessation of use - Taxes collectible for prior years
WAC 458-16-165 - Conditions under which nonprofit organizations, associations, or corporations may obtain a property tax exemption
WAC 458-16-190 - Churches, parsonages and convents
WAC 458-16-300 - Public meeting hall—Public meeting place—Community meeting hall
WAC 458-16-310 - Community celebration facilities
WAC 458-16-330 - Sheltered workshops for the handicapped
WAC 458-20-135 - Extracting natural products
WAC 458-20-136 - Manufacturing, processing for hire, fabricating
WAC 458-20-13601 - Manufacturers and processors for hire—Sales and use tax exemptions for machinery and equipment
WAC 458-20-209 - Farming for hire and horticultural services performed for farmers
WAC 458-20-210 - Sales of tangible personal property for farming—Sales of agricultural products by farmers
WAC 458-20-244 - Food and food ingredients
WAC 458-02-200 - Business licensing service - Applications, licenses, renewals - Fees
WAC 458-20-23801 - Watercraft excise tax - Watercraft depreciation schedule
WAC 458-30-200 - Definitions

November 2022

ETA 3235.2022 - Preemption of Retail Sales Tax related to Tribal Fishing, Hunting, and Gathering
WAC 458-20-285 - Working Families Tax Credit
WAC 458-20-181 - Vessels, including log patrols, tugs and barges, operating upon waters in the state of Washington
WAC 458-20-22802 - Electronic filing and payment

October 2022

WAC 458-20-290 Workforce education investment surcharge-Select advanced computing businesses
ETA 3183.2022 International Investment Management Services

September 2022

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

July 2022

WAC 458-20-217 - Lien for taxes
ETA 3133.2022 - Withdrawal of Published Determinations
ETA 3112.2022 - Processing Perishable Meat Products

June 2022 

WAC 458-61A-211- Mere Change in Identity or Form - Family Corporations and Partnerships
WAC 458-20-249 - Artistic and Cultural Organizations
WAC 458-20-244 - Food and Food Ingredients
WAC 458-20-169 - Nonprofit Organizations
WAC 458-20-168 - Hospitals, Nursing Homes, Assisted Living Facilities, Adult Family Homes, and Similar Health Care Facilities
WAC 458-20-124 - Restaurants, Cocktail Bars, Taverns, and Similar Businesses
WAC 458-20-119 - Sales by Caterers and Food Service Contractors
ETA 3043.2022 Low Density Light and Power Utility Deduction
WAC 458-40-660 - Timber Excise tax - Stumpage value tables - Stumpage value adjustments
ETA 3235.2022 - Preemption of Retail Sales Tax related to Tribal Fishing, Hunting, and Gathering
ETA 3234.2022 - Blending of Petroleum Products at Storage Terminals
WAC 458-20-17001 - Government contracting - construction, installations, or improvements to government real property
ETA 3233.2022 - Discount Vouchers and Other Types of Payment or Credit Vouchers
ETA 3232.2022 - Estate Tax Deduction for Selling Expenses Incurred in Administering an Estate
ETA 3231.2022 - Applicability of Leasehold Excise Tax to Occupancy and Use of Public Sidewalks by Private Businesses

May 2022

ETA 3013.2009 - Rental Value of One-Use Article (canceled)

April 2022

ETA 3044.2022 - Use Tax Modification to Aircraft Dealers
ETA 3113.2013 - Computing Leasehold Excise Tax at Public Marinas (canceled)

March 2022

WAC 458-20-195 - Taxes, deductibility
WAC 458-61A-214 - Nominee

February 2022

ETA 3110.2009 - Cost apportionment - Treatment of costs incurred for multiple purposes (canceled)
ETA 3153.2009 - Road construction-contractors applying sand, gravel and rock retail sales tax-use tax (canceled)
WAC 458-20-261 - Commute trip reduction incentives

January 2022

WAC 458-20-238 - Sales of watercraft to nonresidents - Use of watercraft in Washington by nonresidents
WAC 458-19-005 - Definitions WAC 458-19-020 - Levy limit-Method of calculation
WAC 458-19-060 - Emergency medical service levy
WAC 458-19-065 - Levy limit-Protection of future levy capacity
WAC 458-19-070 - Five dollar and ninety cents statutory aggregate limit calculation
WAC 458-19-075 - Constitutional one percent limit calculation
WAC 458-07-010 - Valuation and revaluation of real property - Introduction
WAC 458-07-015 - Revaluation of real property
WAC 458-18-010 - Deferral of special assessments and/or property taxes - Definitions
WAC 458-20-134 - Commercial or industrial use
WAC 458-29A-600 - Leasehold excise tax - Collection and administration
WAC 458-18-220 - Rates 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

2021

December 2021

WAC 458-40-540 - Timber excise tax - Forest land values
WAC 458-40-660 - Timber excise tax - Stumpage value tables - Stumpage value adjustments
PTA 21.1.2021 - Levy Certification Requirements

November 2021

ETA 3167.2016 - Taxability of fees charged for amusement and recreation services (canceled)
ETA 3003.2016 - Taxability of Yoga, Tai Chi, and Qi Gong (canceled)
ETA 3135.2009 - Applicability of RCW 82.08.0289 Residential telephone service exemption to cellular telephone service (canceled)
WAC 458-19-045 - Levy limit - Removal of limit (lid lift)

October 2021

ETA 3230.2021 - Membership fees and due allocation
WAC 458-20-23801 - Watercraft excise tax - Watercraft depreciation schedule
ETA 3229.2021 - Nonprofit organizations receiving governmental funds for habitat restoration projects

September 2021

ETA 3228.2021 - Retail sales and use tax on goodwill vehicle repairs

August 2021

ETA 3227.2021 - Taxability of salmon recovery grants received by nonprofit organizations

July 2021

ETA 3226.2021 - Applicability of leasehold excise tax to leases of dark fiber from public owner

June 2021

WAC 458-61A-1001 - Graduated real estate excise tax rates – Exceptions to graduated rates – Disregarded transactions
ETA 3043.2021 - Low density light and power utility deduction
WAC 458-20-277 - Certified service provider((s)) - Compensation
ETA 3225.2021 - Construction on real property "of or for" the United States
WAC 458-40-660 - Timber excise tax - Stumpage value tables - Stumpage value adjustments
WAC 458-20-241 - Radio and television broadcasting
WAC 458-20-282 - Marketplace collecting and reporting

May 2021

ETA 3224.2021 - Taxability of shared loss payments from FDIC
ETA 3223.2021 - Taxability of restaurant and grocery delivery service
ETA 3107.2021 - Taxability of credit bureau services

April 2021

ETA 3111.2010 - B&O tax exemption for property managers (RCW 82.04.394)—On-site personnel working at multiple properties (canceled)
ETA 3050.2021 - Dump truck operators

March 2021

ETA 3086.2021 - Telephone answering services
WAC 458-20-211 - Leases or rentals of tangible personal property, bailments
ETA 3085.2021 - Eligibility of taxes for the multiple activities tax credit (MATC)
PTA 20.1.2021 - State-assessed utility company annual apportionment reports

February 2021

ETA 3032.2021 - Taxability of auction sales of abandoned motor vehicles by a registered tow truck operator
WAC 458-20-193 - Interstate sales of tangible personal property
WAC 458-20-221 - Collection of use tax by retailers and selling agents

January 2021

ETA 3132.2021 - Casual sales of motor vehicles
ETA 3222.2021 - Sales of feminine hygiene products

2020

December 2020

WAC 458-20-277 - Certified service provider((s)) - Compensation
WAC 458-40-540 - Timber excise tax - Forest land values
WAC 458-40-660 - Timber excise tax - Stumpage value tables - Stumpage value adjustments
ETA 3188.2020 - Grain Elevators
WAC 458-18-220 - Rates 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
WAC 458-20-17802 - Collection of use tax by county auditors and department of licensing – Measure of tax
WAC 458-20-27702 - Taxpayer relief-Sourcing compliance - One thousand dollar credit and certified service provider compensation for small businesses (repealed)
WAC 458-20-168 - Hospitals, nursing homes, assisted living facilities, adult family homes and similar health care facilities
WAC 458-16-110 - Applications - Who must file, initial applications, annual declarations, appeals, filing fees, penalties, and refunds
WAC 458-16-150 - Cessation of use - Taxes collectible for prior years
WAC 458-16-560 - Housing for very low-income households
WAC 458-20-249 - Artistic and Cultural Organizations
ETA 3210.2020 - Manufacturing Airplane Materials or Components and Eligibility for the Preferential Aerospace B&O Tax Rate
PTA 19.1.2020 - Occupancy requirement for senior citizen, disabled person, and disabled veteran property tax exemption

November 2020

WAC 458-20-179 - Public Utility Tax
WAC 458-19-005 - Definitions
WAC 458-19-070 - Five dollar and ninety cents statutory aggregate limit calculation
WAC 458-19-075 - Constitutional one percent limit calculation
WAC 458-16A-100 - Senior citizen disabled person, and one hundred percent disabled veteran exemption - Definitions
WAC 458-16A-130 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption
WAC 458-16A-150 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption - Requirements for keeping the exemption
WAC 458-02-200 - Business licensing service - Applications, licenses, renewals - Fees ((-Posting))
WAC 458-20-185 - Tax on tobacco products
WAC 458-20-186 - Tax on cigarettes
WAC 458-20-264 - National Uniform Tobacco Settlement
WAC 458-20-195 - Taxes, deductibility
WAC 458-20-22801 - Tax reporting frequency
WAC 458-20-254 - Recordkeeping WAC 458-20-261 - Commute trip reduction incentives
WAC 458-20-272 - Tire fee-Studded tire fee - Core deposits or credits
WAC 458-20-267 - Annual tax performance reports for certain tax preferences
WAC 458-16-270 - Schools and colleges

October 2020

WAC 458-20-169 - Nonprofit organizations

September 2020

WAC 458-20-241 - Radio and television broadcasting
ETA 3221.2020 Data Center Exemption: Qualifying Tenant Exemption & Data Centers Consisting of Multiple Buildings

August 2020

Announcement of Cancellation of Audit Directives
PTA 6.2.2020 - Property Taxability of Motor Vehicles

July 2020

ETA 3055.2020 - BTA Non-acquiescence
ETA 3220.2020 - Taxability of Cooperative Advertising Receipts

June 2020

WAC 458-57-135 - Washington estate tax return to be filed - Penalty for late filing - Interest on late payments -Waiver or cancellation of penalty - Application of payment
WAC 458-40-660 - Timber excise tax - Stumpage value tables - Stumpage value adjustments
WAC 458-20-17802 - Collection of use tax by county auditors and department of licensing – Measure of tax
WAC 458-20-103 - Time and place of sale
WAC 458-20-243 - Litter Tax
WAC 458-02-200 Business licensing service - Applications, licenses, renewals Fees((- Posting))
ETA 3217.2020 - Tax Exemption for Constructing New Buildings for Aerospace Manufacturing

May 2020

WAC 458-20-221 - Collection of use tax by retailers and selling agents (emergency)
WAC 458-20-193 - Interstate sales of tangible personal property (emergency)
ETA 3043.2020 - Low Density Light and Power Utility Deduction
WAC 458-20-186 - Tax on cigarettes

April 2020

WAC 458-61A-113 - Timber, standing

March 2020

WAC 458-29A-400 - Leasehold excise tax - Exemptions
ETA 3215.2020 - Graduated Real Estate Excise Tax (REET): Land Classifications & Predominant Use
WAC 458-57-015 - Valuation of property, property subject to estate tax, how to calculate the tax (repealed)
WAC 458-57-017 - Property subject to generation-skipping transfer tax, how to calculate the tax, allocation of generation-skipping transfer exemption (repealed)

February 2020

PTA 19.0.2020 - Occupancy Requirement for Senior Citizen, Disabled Person, and Disabled Veteran Property Tax Exemption
ETA 3054.2020 - Sales to residents of states or possessions of the US, and territories or provinces of Canada, that do not impose a tax of at least three percent
ETA 3219.2020 - Taxability of Cemetery Endowment Care Funds

January 2020

WAC 458-20-179 - Public utility tax.
WAC 458-20-189 - Sales to and by the state of Washington and municipal corporations, including counties, cities, towns, school districts, and fire districts
WAC 458-61A-100 - Real estate excise tax - Overview
WAC 458-61A-101 - Taxability of the transfer or acquisition of the controlling interest of an entity with an interest in real property located in this state
WAC 458-61A-102 - Definitions
WAC 458-61A-107 - Option to purchase
WAC 458-20-193 - Interstate sales of tangible personal property
WAC 458-20-221 - Collection of use tax by retailers and selling agents
WAC 458-16A-100 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption - Definitions
WAC 458-16A-110 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption - Gross income
WAC 458-16A-115 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption - Adjusted gross income
WAC 458-16A-120 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption - Determining combined disposable income
WAC 458-16A-130 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption - Qualifications for exemption
WAC 458-16A-135 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption - Application procedures
WAC 458-16A-150 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption - Requirements for keeping the exemption
WAC 458-18-010 - Deferral of special assessments and/or property taxes - Definitions
WAC 458-18-020 - Deferral of special assessments and/or property taxes - Qualifications for deferral
WAC 458-18-100 - Deferral of special assessments and/or property taxes - When payable - Collection - Partial payment
WAC 458-16-560 - Housing for very low-income households
ETA 3195.2020 - Economic Nexus Minimum Thresholds
ETA 3218.2020 - Collection Agents: Requirements to exclude certain amounts from gross income

2019

December 2019

WAC 458-20-252 - Hazardous substance tax
WAC 458-20-13501 - Timber harvest operations
WAC 458-30-590 - Rates of inflation—Publication—Interest rate—Calculation
WAC 458-18-220 - Rates of interest
WAC 458-30-262 - Agricultural land valuation—Interest rate—Property tax component
WAC 458-40-540 - Timber excise tax – Forest land values
WAC 458-40-660 - Timber excise tax - Stumpage value tables - Stumpage value adjustments
WAC 458-20-177 - Sales of motor vehicles, campers, and trailers to nonresident consumers
ETA 3215.2019 - Graduated Real Estate Excise Tax (REET): Land Classifications & Predominant Use

November 2019

WAC 458-20-279 - Clean alternative fuel vehicles and high gas mileage vehicles
WAC 458-16-210 - Nonprofit organizations or associations organized and conducted for nonsectarian purposes WAC 458-16-260 - Nonprofit child day care centers, libraries, orphanages, homes for sick or infirm, hospitals, outpatient dialysis facilities
ETA 3216.2019 - The Real Estate Excise Tax Controlling Interest Transfer 36-Month Lookback Period

October 2019

ETA 3133.2019 - Withdrawal of Published Determinations
ETA 3133.2019 - Withdrawal of Published Determinations

September 2019

WAC 458-20-244 - Food and food ingredients
WAC 458-20-221 - Collection of use tax by retailers and selling agents (emergency)
WAC 458-20-193 - Interstate sales of tangible personal property (emergency)
WAC 458-20-193C - Imports and exports—Sales of goods from or to persons in foreign countries

July 2019

WAC 458-20-236 - Baseball clubs and other sport organizations (repealed)

June 2019

ETA 3173 - Grocery Stores: Manufacturer/Distributor Discounts and Scan-Down Allowances
ETA 3214 - B&O Tax Exemption for Amounts Received by a Financial Institution from Affiliates
WAC 458-40-660 - Timber excise tax—Stumpage value tables—Stumpage value adjustments
WAC 458-16-340 - Multipurpose senior citizen centers
ETA 3002 - Cancellation of Interpretive Statements (canceled)
ETA 3164 - Public Utility Pole Attachment Contracts (canceled)
ETA 3055.2019 - BTA Non-acquiescence
ETA 3213.2019 - Data Center Exemption Duration

May 2019

WAC 458-20-193 - Interstate sales of tangible personal property
WAC 458-20-221 - Collection of use tax by retailers and selling agents
ETA 3043.2019 - Low - Density Light and Power Utility Deduction
ETA 3149.2019 - Taxability of Gross Income Received by Freight Forwarders

April 2019

WAC 458-20-263 - Exemptions from retail sales and use taxes for qualifying electric generating systems using renewable energy sources
ETA 3212.2019 - Day Trips for Sightseeing Purposes

March 2019

WAC 458-61A-103 - Transfers involving an underlying debt
ETA 3211.2019 - Taxability of Firefighting Activities

February 2019

WAC 458-61A-219 - Developmentally disabled persons - Housing - Transfers and improvements

January 2019

WAC 458-20-193 - Interstate sales of tangible personal property
WAC 458-20-221 - Collection of use tax by retailers and selling agents
WAC 458-19-090 - Fire protection district formation - Cities and towns - Highest lawful levy
WAC 458-20-166 - Hotels, motels, boarding houses, rooming houses, resorts, hostels, trailer camps, short term rentals and similar lodging businesses

2018

December 2018

WAC 458-40-540 - Forest land values - 2019
WAC 458-40-660 - Timber excise tax—Stumpage value tables—Stumpage value adjustments
WAC 458-40-610 - Timber excise tax—Definitions
WAC 458-40-640 - Timber excise tax—Stumpage value area (map)
WAC 458-40-680 - Timber excise tax—Volume harvested—Approved scaling and grading methods—Sample scaling—Conversions
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 458-20-210 - Sales of tangible personal property for farming—Sales of agricultural products by farmers
WAC 458-20-263 - Exemptions from retail sales and use taxes for qualifying electric generating systems using renewable energy sources
WAC 458-20-273 - Renewable energy system cost recovery (repealed)
WAC 458-29A-400 - Leasehold excise tax—Exemptions
ETA 3189.2018 - Taxability of Alarm Monitoring Services
ETA 3032.2018 - Taxability of Auction Sales of Abandoned Motor Vehicles by a Registered Tow Truck Operator
ETA 3195 - Economic Nexus Minimum Thresholds
WAC 458-61A-218 - Low income housing
WAC 458-19-045 - Levy limit-Removal of limit (lid lift)
WAC 458-19-060 - Emergency medical service levy
WAC 458-16A-130 - Senior citizen, disabled person, and disabled veteran exemption - Qualifications for exemption WAC 458-16A-140 - Senior citizen, disabled person, and disabled veteran exemption - Exemption described - Exemption granted - Exemption denied - Freezing property values
WAC 458-12-360 - Notice of change in value of real property
WAC 458-14-056 - Petitions - Time limits - Waiver of filing deadline for good cause
WAC 458-14-066 - Requests for valuation information - Duty to exchange documentary information - Time limits WAC 458-14-076 - Hearings on petitions - Withdrawal

October 2018

WAC 458-20-252 - Hazardous substance tax
WAC 458-20-179 - Public utility tax

September 2018

WAC 458-20-193 - Interstate sales of tangible personal property (emergency)
WAC 458-20-221 - Collection of use tax by retailers and selling agents (emergency)
WAC 458-20-260 - Oil spill response and administration tax
WAC 458-12-055 - Taxable situs-Real property
ETA 3175.2018 - Purchases made with Funds Provided by the Federal Government

July 2018

ETA 3051.2018 - Business and Occupation Tax Credit on Research and Development Spending for Staffing Companies
ETA 3187.2018 - "Operationally Complete” and Tax Deferral Projects
WAC 458-19-005 - Definitions
WAC 458-19-010 - Levy limit and levy rate calculations
WAC 458-19-020 - Levy limit - Method of calculation

June 2018

ETA 3210.2018 - Manufacturing Airplane Materials or Components and Eligibility for the Preferential Aerospace B&O Tax Rate
WAC 458-20-196 - Bad debts
WAC 458-40-660 - Timber excise tax – Stumpage value tables – Stumpage value adjustments
WAC 458-20-143 - Printers and publishers of newspapers, magazines, and periodicals
WAC 458-20-144 - Printing industry
WAC 458-20-169 - Nonprofit organizations
WAC 458-20-176 - Commercial deep sea fishing—Commercial passenger fishing—Diesel fuel
WAC 458-20-179 - Public utility tax
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 458-20-24003 - Tax incentives for high technology businesses
WAC 458-20-263 - Exemptions from retail sales and use taxes for qualifying electric generating and thermal heat producing systems using renewable energy sources
WAC 458-20-267 - Annual tax performance reports for certain tax preferences
WAC 458-20-267A - Annual reports for certain tax preferences
WAC 458-20-268 - Annual surveys for certain tax preferences

May 2018

WAC 458-65A-10001 - Brief adjudicative proceedings for matters related to penalties and interest imposed under the Uniform Unclaimed Property Act, chapter 63.29 RCW
WAC 458-20-183 - Recreational services and activities
ETA 3043.2018 - Low-Density Light and Power Utility Deduction
ETA 3209.2018 - Non-routine or Specialized Cleaning and Restoration Activities Distinguished from Janitorial Services
ETA 3208.2018 - Special Clean up Jobs Required by Construction, Fires, Floods, and Other Similar Events or Emergencies
ETA 3207.2018 - Enhanced Delivery Services
WAC 458-19-050 - Port District Levies
WAC 458-19-05001 - Port District Levies for Industrial Development District Purposes

April 2018

WAC 458-20-183 - Amusement, recreation, and physical fitness services (emergency)
WAC 458-65-10001 - Brief adjudicative proceedings for matters related to penalties and interest imposed under the Uniform Unclaimed Property Act, chapter 63.29 RCW (emergency)
ETA 3206.2018 - Retail Sales and Use Tax Exemption for Sales of Nebulizers in the Form of a Refund
WAC 458-29A-400 - Leasehold excise tax - Exemptions
WAC 458-276-030 - Availability of public records-Centralized administration-Public records requests and processing-Contact information and hours-Index-Costs

March 2018

WAC 458-20-193 - Interstate sales of tangible personal property
WAC 458-20-19401 - Minimum nexus thresholds for apportionable activities and selling activities

February 2018

WAC 458-20-121 - Sales of heat or steam—Including production by cogeneration
WAC 458-20-134 - Commercial or industrial use
WAC 458-07-035 - Listing of property—Subdivisions and segregation of interests
WAC 458-19-045 - Levy limit—Removal of limit (lid lift)

January 2018

WAC 458-12-140 - Tax district boundaries -- Designation of tax code area
WAC 458-16-080 - Improvements to single family dwellings—Definitions—Exemption—Limitation—Appeal rights WAC 458-16A-100 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption—Definitions.
WAC 458-16A-140 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption—Exemption described—Exemption granted—Exemption denied—Freezing property values
WAC 458-16A-150 - Senior citizen, disabled person, and one hundred percent disabled veteran exemption—Requirements for keeping the exemption
WAC 458-14-005 - Definitions
WAC 458-14-046 - Regularly convened session—Board duties—Presumption
WAC 458-14-116 - Orders of the board—Notice of value adjustment—Effective date
WAC 458-16-165 - Conditions under which nonprofit organizations, associations, or corporations may obtain a property tax exemption
WAC 458-19-070 - Five dollars and ninety cents statutory aggregate limit calculation
WAC 458-19-075 - Constitutional one percent limit calculation
WAC 458-20-218 - Advertising agencies
WAC 458-20-183 - Amusement, recreation, and physical fitness services (emergency)
WAC 458-30-200 - Definitions
WAC 458-30-280 - Notice to withdraw from classification
WAC 458-30-285 - Withdrawal from classification
WAC 458-30-295 - Removal of classification
WAC 458-30-300 - Additional tax - Withdrawal or removal from classification
WAC 458-30-700 - Designated forest land - Removal - Change in status - Compensating tax

2017

December 2017

WAC 458-65A-10001 - Brief adjudicative proceedings for matters related to penalties and interest imposed under the Uniform Unclaimed Property Act, chapter 63.29 RCW
WAC 458-40-540 - Forest land values - 2018
WAC 458-40-660 - Timber excise tax - Stumpage value tables - Stumpage value adjustments
ETA 3195.2020 - Economic Nexus Minimum Thresholds
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 458-276-030 - Availability of public records-Centralized administration-Public records requests and processing-Contact information and hours-Index-Costs
WAC 458-20-19404 - Financial institutions - Income apportionment (Prior to January 1, 2016)
WAC 458-20-19404A - Financial institutions - Income apportionment (As of January 1, 2016)

November 2017

WAC 458-16-266 - Homeownership Development
ETA 3133.2017 - Withdrawal of Published Determinations
ETA 3205.2017 - Taxability of Telecommunications Support Payments

October 2017

WAC 458-20-101 - Tax registration and tax reporting

September 2017

WAC 458-20-183 - Amusement, recreation, and physical fitness services

August 2017

PTA 18.0.2017 - BTA Non-acquiescence
ETA 3055.2017 - BTA Non-acquiescence
WAC 458-20-19404 - Financial institutions - Income apportionment

June 2017

ETA 3203.2017 - Use of a Tribal Resale Exemption Certificate
ETA 3204.2017 - Credit Card Processors
WAC 458-40-660 - Timber excise tax – Stumpage value tables – Stumpage value adjustments

May 2017

ETA 3202.2017 - Deductibility of Membership Dues Paid to Chambers of Commerce and Visitor Bureaus
WAC 458-20-183 - Amusement, recreation, and physical fitness services.
ETA 3043.2017 - Low-Density Light and Power Utility Deduction
ETA 3047.2017 - Internet Tax Freedom Act (ITFA)
ETA 3152.2017 - Offsite Component Fabrication by Speculative Builders

April 2017

WAC 458-20-19404 - Financial institutions-Income apportionment
ETA 3200.2017 - Use Tax on Tangible Personal Property Temporarily Used in Washington for Business Purposes ETA 3201.2017 - Disclosure of Confidential Taxpayer Information at the Board of Tax Appeals or a Court
WAC 458-20-193 - Interstate sales of tangible personal property
WAC 458-20-265 - Sales and use tax exemption – Airplane maintenance repair stations
WAC 458-20-267 - Annual reports for certain tax preferences
WAC 458-20-268 - Annual surveys for certain tax preferences
WAC 458-20-269 - Waiver of public disclosure of certain new tax preferences
WAC 458-20-189 - Sales to and by the state of Washington and municipal corporations, including counties, cities, towns, school districts, and fire districts

March 2017

ETA 3199 - Non-Business Money Transfer Services
WAC 458-20-100 - Informal administrative reviews

January 2017

WAC 458-61A-202 - Inheritance or devise
WAC 458-61A-210 - Irrevocable trusts
WAC 458-20-183 - Amusement, recreation, and physical fitness services