Detailed Tax Data by Industry and Tax Classification
The detailed tax data files represent information reported to the Department of Revenue on Washington's
Combined Excise Tax Return (CETR). This information has been summarized by either tax return line code and Standard
Industrial Classification (SIC) code, or by tax return line code and North American Industry Classification
System (NAICS) code.
What are line codes?
The line codes represent the reporting classifications found on the CETR, which indicate the type of tax (i.e. business and occupation, retail sales, public utility, etc.) and type of activity (i.e. service, retailing, wholesaling, etc.) reported by each taxpayer. For example, if a taxpayer
reports retail sales tax this activity would show up under line code 1; if they report business and occupation
service activity this would show up under line code 4. For a list of line codes click here.
What are SIC and NAICS codes?
NAICS and SIC codes identify a firm's primary
business activity. NAICS codes are six-digits and SIC codes are four-digits. Each registered business is assigned a NAICS and a SIC code. However, beginning in the fall of 2004, the Department of Revenue stopped assigning SIC codes
to businesses and now only assigns NAICS codes. This was an effort to move in-line with national
standards. As a result, NAICS data are available from 1994 to present (for a list of NAICS codes click here) and SIC data are available from 1994 to 2004 only (for a list of SIC codes click here). For more information on SIC and NAICS codes, please visit our Frequently Asked Questions.
The Department has provided both the SIC and NAICS data by major industry groupings and by detailed groupings. SIC data is available in both two- and four-digit groupings, and the NAICS data is available in both three- and six-digit groupings. The data has been consistently produced in each file and is
comparable from year to year. The files below are in either PDF or Excel format.