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The following notices discuss recent legislative changes, explain tax application to a specific set of facts, or address certain issues. They are correct at the time of publication; however, some may contain invalid information due to law changes. If you have questions, please call 1-800-647-7706.

A

ACH Debit Filing
Aerospace new
Agricultural new
Aircraft Excise Tax
Aircraft Prototype
Amusement and Recreation Services
Apportionment
Auto Repair Businesses
Auto Sales

B

Bad Debt Deduction
Beer and Wine Sales to Retailers
Blood and Tissue Banks
Biofuel
Boarding Homes
Boats
Bottled Water
B&O Tax
Business Improvement Areas, Parking

C

Candy
Cannabis, Medical
Carbonated Beverages
Cedar or Specialty Wood Products, Buyers or Processors of
Charcoal
Chemical Dependency 
Child Welfare Services
Cigarette (Tobacco)
Clay Targets
Cold Storage Warehouse
Colleges and Universities
Commercial Equipment, Energy Efficient
Commute Trip
Composting Facilities
Computers
Consignment Sales
Consumer Assistance to Recycle and Save (CARS) Act of 2009
Corporate Officer Liability
Credit Unions, State - New Tax Exemptions
Customized Training Program

D

Dance
Dental Industry
Digital Products
Diplomatic Tax Exemption
Direct Mail
Direct Pay Permits
Direct Sellers
Director Fees
Discount Vouchers
Disabled Veterans
Dispute Resolution Centers
Drugs


E

Economic Nexus
Electric Utility Tax Credit
Electric Vehicles

Employee Meals
Employer of Record
Energy Efficient Commercial Equipment
Enhanced 911
Extended Warranties
Explosives


F

Farming
Financial Businesses
Firearms
Firewood Sellers
Fireworks Sales
Fish Tax
Florists
Food and Food Ingredients
Foreign Diplomats
Forest-Derived Biomass


G

Gambling
Gas Stations
Gift Certificates/Cards
Government, Sales to
Grocery Stores


H

Health and Social Welfare Organizations
High Technology new
High Unemployment County new
Hog Fuel
Honey Bees
Hospitals
Hotel / Motel
Hybrid Vehicles


I

Incentives new
Insurance Companies
International Service Districts
Inventory Tracking Supplies
Investment Casting


J, K, L

King County
Kiosks

Landscape Maintenance
Laundry / Laundromat
Leasehold Excise Tax
Liquor Agents
Litter Tax


M

Manufactured Housing
Manufacturing new
Marijuananew
Marinas new
Medical Devices
Military Personnel
Military Sales
Motion Picture Companies
Municipal Utility Taxes


N

Natural Gas
Naturopathic Medicines
Newspapers
Nonprofit Boarding Homes
Nonprofit Fundraising
Nonprofit Gun Clubs
Nonresidents
Nursing Facility


O

Oil Spill Tax
Orthotic / Prosthetic


P

Paging Services
Park Model Trailers
Parking and Business Improvement Areas
Paymaster
Penalty Changes
Penalty/Interest Waivers
Personal Chefs
Petroleum Products
Power Businesses
Printing & Publishing
Prescription Drugs
Professional Employer Organizations
Promoters
Property Management
Property Taxes new
Public Transportation
Public Utility District
Public Utility Tax 


Q, R

Radioactive Waste Cleanup
Real Estate Brokers
Real Estate Excise Tax
Renewable Energy Industry
Rental Car Tax
Rental of RV's and Motor Homes
Repair Businesses
Reseller Permits
Rural County Incentives

S

Salmon Restoration
Semiconductor Materials
Solar Energy
Solar, Methane and Wind Power
Solar Water Systems
Spirits Tax
Streamlined Sales and Use Tax
Syrup Tax

T

Tanning
Tax Avoidance
Tax Reporting Changes
Telecommunications
Temporary Staffing
Timber Products
Tire Fee
Tobacco
Tradeshows, Conventions, and Educational Seminars new
Trail Grooming
Transit Authorities
Truck Stop & Diesel Truck Owners

U

Unclaimed Property
US Government, Sales to
Use Tax


V

Vegetable Oil
Vehicle Sales  
Vessels new
Veterinarians


W

Warehouse
Warranties
Washington FilmWorks Contributors
Washington Government
Water Associations
Water Rights
Weatherization
Wine Shipments
Wineries
Wood Products, Buyers or Processors

X, Y, Z



Aa  
 

ACH debit filing

    Tax Return Due Date Change (Issued May 1, 2006)

 

Aerospace

  new New and Extended Aerospace Tax Preferences (Issued July 2014)
    FAR Part 145 Preferential B&O Tax Rate Extended (Issued May 5, 2010)
    Tax Incentives for Federal Aviation Regulation Part 145 Repair Stations (Issued June 13, 2008)
    Aerospace Manufacturers Tax Incentives (Issued June 13, 2008)
    Non-manufacturer Aerospace Incentives (Issued June 13, 2008)
    Aerospace Tooling Manufacturers Tax Incentives (Issued June 13, 2008)

 

Agricultural

  new Repair Parts and/or Services for Farm Machinery and Equipment – Sales and Use Tax Exemptions Update (Issued June 3, 2014)
  new Change to the Sales Tax Exemption for Livestock Nutrient Management (Issued June 2014)
    Sales of Propane and Natural Gas to Mint Growers (Issued September 5, 2013)
    Replacement Parts for Irrigation Systems and Water Wells (Issued August 18, 2011)
    Sales Tax Exemption to Reduce Agricultural Burning Expires (Issued October 25, 2010)
    Taxability of Selling Harvested Mushrooms and Other Forest Products  (Issued August 6, 2009)
    Farm Fuel Users - Sales and Use Tax Exemption Update (Issued May 24, 2007)
    Custom Services for Farmers – B&O and Public Utility Tax Exemption (Issued May 22, 2007)
    Pesticides and the Hazardous Substance Tax  (Issued November 13, 2002)
    Sales and Use Tax Exemption for Animal Pharmaceuticals Sold to Farmers or Veterinarians  (Issued June 12, 2002)
    The Tax Application for Tree and/or Stump Removal from Existing Orchards  (Issued August 6, 2000)
    Farm Worker Drinking Water Special Notice  (Issued May 2, 2000)
    Sales and Use Tax Exemption for Farm Worker Housing Revision of Notice Issued March 20, 1996  (Issued April 12, 1996)

 

Aircraft Excise Tax

    Aircraft Excise Tax and Property Tax Exemption on Aircraft Used by Nonprofits as Air Ambulance (Issued April 27, 2010)

 

Aircraft Prototype

    Aircraft Prototype Exemption  (Issued July 16, 2004)

 

Amusement and Recreation Services

    Cover Charges for Opportunity to Dance Reclassified until July 1, 2017 (Issued August 7, 2013)

 

Apportionment

    New Apportionment Method (Issued May 28, 2010)
    Apportionment - Approved Methods (Issued December 17, 2005)

 

Auto Repair Businesses

    Sales of Auto Parts to Nonresidents and Annual Notification for Repair Facilities (Issued May 31, 2007)
    State Requirements of Auto Repair Businesses  (Issued January 22, 1996)
     

 

Auto Sales

    Clean Alternative Fuel and High Mileage Hybrid Vehicles - Sales and Use Tax Changes (Issued July 21, 2010)
    Return of New Vehicles Under Customer Satisfaction Programs (Issued October 14, 2009)
    Consumer Assistance to Recycle and Save Act of 2009 - Federal Rebate Program (Issued July 29, 2009)



B    
 

Bad Debt Deduction

    Bad Debt Deduction - Limited (Issued April 19, 2010)
     

 

Beer and Wine

    Beer and Wine Sales to Retailers (Issued April 18, 2006)
    Direct Wine Sales to Consumers – New Registration and Tax Collection Requirements (Issued August 6, 2009)

 

Biofuel

    Waste Vegetable Oil Exemption  (Issued June 12, 2008)
    Biofuel Sellers - Update (Issued July 6, 2007)

 

Blood and Tissue Banks

    Blood and Tissue Bank Definitions Expanded (Issued September 26, 2013)

 

Boarding Homes

    Nonprofit Boarding Homes  (Issued June 7, 2005)
    Taxability of Licensed Boarding Homes  (Issued May 26, 2004)

 

Boats

    Taxability of the Charter Boat Industry  (Issued August 13, 2009)

 

Bottled Water

    Sales Tax Repealed on Bottled Water, Candy and Gum (Issued November 17, 2010)

 

B&O Tax

    B&O Tax Deduction Related to Qualified Dispute Resolution Centers (Issued June 18, 2012)
    Trailing Nexus (Issued Sept 10, 2010)
    For Profit Hospitals Reporting Change (Issued May 13, 2010)
    Businesses Engaged in Scientific Research and Development (Issued May 13, 2010)
    Qualified Food Cooperatives (Issued May 13, 2010)
    New Law Limits Property Management B&O Tax Exemption (Issued May 13, 2010)
    Temporary B&O Tax Rate Increase Small Business Credit Increase Active Non-Reporting Change  (Issued April 28, 2010)
     


C    
 

Candy

    B&O Credit for Candy Manufacturers Repealed (Issued November 18, 2010)
    Sales Tax Repealed on Bottled Water, Candy and Gum (Issued November 17, 2010)

 

Cannabis, Medical

  new Recreational and Medical Marijuana - Repeal and Clarification of Excise Tax Deductions, Exemptions, and Preferential Rates (Issued June 12, 2014)
    Sales of Medical Cannabis Remain Subject to Sales Tax (Issued May 31, 2011)

 

Carbonated Beverages

    Carbonated Beverage Tax Repealed (Issued November 17, 2010)

 

Charcoal

    Sales of Charcoal Briquettes, Wood Chips, and Similar Items to Restaurants (Issued August, 2013)

 

Charter Boats

    Refer to Boats

 

Chemical Dependency

    Chemical Dependency Service Providers - Tax Change  (Issued June 23, 2003)

 

Child Welfare Services

    B&O Deduction for Amounts Received for Providing Child Welfare Services (Issued August 17, 2011)

 

Cigarette

    Cigarette Tax Rate Increase (Issued April 13, 2010)
    Refer to Tobacco

 

Clay Targets

    Purchase of Clay Targets by a Nonprofit Gun Club (Issued November 18, 2013)

 

Cold Storage Warehouse

    "Cold Storage Warehouse" Added to Warehouse Sales Tax Remittance Program (Issued July 2, 2007)

 

Colleges and Universities

    Retail Sales by Colleges and Universities (Issued October 21, 2010)
     
 

Commute Trip

    Commute Trip Reduction Tax Credit Extended to June 2015 (Issued April 17, 2014)

 

Composting Facilities

    Reporting Instructions for Composting Facilities  (Issued August 13, 2009)

 

Computers Used in Printing & Publishing - Sales & Use Tax Exemption

    Computers Used in Printing & Publishing - Sales & Use Tax Exemption  (Issued April 16, 2004)

 

Consignment Sales

    Tax Reporting for Consignment Sales  (Issued April 9, 2003)

 

Consumer Assistance to Recycle and Save (CARS) Act of 2009

    Consumer Assistance to Recycle and Save Act of 2009 - Federal Rebate Program (Issued July 29, 2009)

 

Corporate Officer Liability

    Changes to Personal Liability for Unpaid Sales Taxes (Issued May 27, 2010)

 

Credit Unions

    State Credit Unions – New Tax Exemption  (Issued June 6, 2006)

 

Customized Training Program

    B&O Tax Credit for Washington Customized Training Program Extended (Issued June 6, 2012)


D    
 

Dance

    Cover Charges for Opportunity to Dance Reclassified until July 1, 2017 (Issued August 7, 2013)

 

Dental Industry

    Dental Industry Update  (Issued January 16, 2002)

 

Digital Products

    Online Searchable Databases are Digital Automated Services (Issued November 4, 2010)
    Digital Products (Issued June 29, 2010)

 

Diplomatic Tax Exemption

    Foreign Diplomats Tax Exemption Program (Issued July 25, 2011)

 

Direct Mail

    Sales Tax Sourcing for Direct Mail Sellers (Issued July 2, 2009)
    Direct Mail Tax Deduction and Exemptions  (Issued June 15, 2005)

 

Direct Pay Permits

    Certain Taxpayers to Pay Use Tax Directly to the Department of Revenue  (Issued October 27, 2011)

   
 

Direct Sellers

    Direct Seller's B&O Tax Exemption Repealed (Issued April 23, 2010)
   

Special Notice for Direct Sellers  (Issued February 1, 2000)


 

Director Fees

    Director Fees are Subject to the Business and Occupation (B&O)Tax (Issued June 22, 2010)

 

Discount Vouchers

    Discount Vouchers (Issued August 23, 2012)

 

Disabled Veterans

    Sales of Automotive Adaptive Equipment to Disabled Veterans (Issued June 28, 2013)

 

Dispute Resolution Centers

    B&O Tax Deduction Related to Qualified Dispute Resolution Centers (Issued June 18, 2012)

 

Drugs

   

B&O Tax Deduction for Physicians and Clinics that Dispense Drugs by Infusion or Injection (Issued September 11, 2007 - Revised November 13, 2012)



E    
 

Economic Nexus

    New Economic Nexus in Washington State Applies to Securities Brokers/Dealers and Fund Managers (Issued October 8, 2010)
    B&O Tax Reporting Requirement Continues After Business Activity Stops (Issued September 10, 2010)
    New "Economic Nexus" in Washington State May Impact Advertising Agencies Located Elsewhere (Issued July 9, 2010)
    New "Economic Nexus" in Washington State May Impact Businesses Receiving Royalty/Licensing Income from Patents (Issued June 30, 2010)
    Registered Out-of-State Businesses Currently Not Reporting Income from Service Activities - New Apportionment for Certain Income (Issued May 28, 2010)
    New "Economic Nexus" in Washington State May Impact Foreign Corporations (Issued May 28, 2010)
    New Apportionment Method (Issued May 28, 2010)
    Tax Attorneys and CPAs - New "Economic Nexus" in Washington State May Impact Your Clients (Issued May 28, 2010)
    New "Economic Nexus" in Washington State May Impact Financial Institutions Including Out-of-state Banks and Credit Card Issuers (Issued May 28, 2010)
    New "Economic Nexus" in Washington State May Impact Franchisors (Issued May 28, 2010)

 

 

Electric Vehicles

    Electric Vehicle Infrastructure Tax Exemptions (Issued July 10, 2009)

 

Employee Meals

    Restaurants Providing Complimentary Meals to Employees (Issued May 24, 2011)

 

Employer of Record

    Paymaster Deduction (Issued September 27, 2013)

 

Energy Efficient Commercial Equipment

    Energy Efficient Commercial Equipment  (Issued June 24, 2008)

 

Enhanced 911

    E911 Taxes Must Be Collected by Sellers of Prepaid Wireless (Issued November 21, 2013)
    Telephone Program Excise Tax Rates for Fiscal Year 2014 (Issued April 26, 2013)
    Enhanced 911 Excise Tax Changes (Issued January 25, 2011)

 

Explosives

    Sales of Explosives  (Issued June 27, 2002)


F    

 

Farming

    See Agricultural

 

Financial Businesses

    Purchases of Standard Financial Information by Qualifying International Investment Management Companies (Issued September 19, 2013)
    New Law Limits First Mortgage Deduction for B&O Tax (Issued May 21, 2012)
    Limits on Interest Deduction for First Mortgages (Issued June 2, 2010)

 

Firearms

    Transfers of Firearms Between States (Issued March 1, 2011)

 

Firewood Sellers

    Firewood Sellers  (Issued August 9, 1996)

 

Fireworks Sales

    Fireworks Sales: Distributors and Retail Sales by Nonprofit Organizations Tax Registration and Reporting Requirements (Issued August 13, 2009)

 

Fish Tax

    Fish Tax Rate Extended on Sea Urchins and Sea Cucumbers  (Issued April 20, 2010)

 

Florists

    Qualifying Florists Exempt from Destination Sales Tax Sourcing (Issued June 5, 2008)

 

Food and Food Ingredients

    Is Prepared Food More Than 75% of Your Total Food Sales? Important Tax Information (Issued October 22, 2013)
    Sales of Charcoal Briquettes, Wood Chips, and Similar Items to Restaurants (Issued August, 2013)
    Personal Chefs  (Issued January 2013)
    King County Food & Beverage Tax Expires (Issued July 25, 2011)
    Restaurants Providing Complimentary Meals to Employees (Issued May 24, 2011)
    Taxability of Soft Drinks (Updated October 31, 2012)
    "Prepared Food" Tax Changes  (Issued May 29, 2007)
    Litter Tax Exemptions for Prepared Food and Beverages   (Issued June 16, 2005)
    Dietary Supplements - Sales Tax Changes  (Issued April 16, 2004)
    Retailers of Fountain Drinks: B&O Tax Credit for Syrup Tax Paid (Issued April 14, 2006)
    Sales of Bakery Items  (Issued April 7, 2004)

 

Foreign Diplomat

    Foreign Diplomats Motor Vehicle Tax Exemption (Issued February 25, 2013)
    Foreign Diplomats Tax Exemption Program (Issued July 25, 2011)

 

Forest-Derived Biomass

    Business and Occupation Tax Credit for Harvesters of Forest-Derived Biomass Continues (Issued August 20, 2013)


G    
 

Gambling

    Temporary B&O Tax Rate Increase (Issued April 28, 2010)
    Gambling Business and Occupation Tax  (Issued June 10, 2005)

 

Gas Stations

    Gasoline Service Stations - B&O Tax Credit for Alternative Power Generation Device Purchases (Issued June 19, 2008)

 

Gift Certificates/Cards

    Gift Certificates and Gift Cards - Changes for Businesses/Holders  (Issued June 10, 2004)

 

Grocery Stores

    Qualifying Florists Exempt from Destination Sales Tax Sourcing (Issued June 5, 2008)


h    
 

Health and Social Welfare Organizations

    B&O Tax Deduction for Amounts Received for Providing Mental Health Services (Issued August 30, 2011)
    B&O Tax Deduction for Amounts Received for Providing Child Welfare Services (Issued August 17, 2011)


 

High Technology

  new High Technology B&O Tax Credit for Qualified R&D Expenditures and the High Technology Sales and Use Tax Deferral Set to Expire (Issued June 2014)
    High Tech B&O Tax Credit Donation (Issued September 15, 2011)
    Biotechnology Products & Medical Device Manufacturers - Tax Incentives (Issued June 1, 2006)
    High Technology Business and Occupation Tax Credit Changes  (Issued June 21, 2005)


 

High Unemployment County

  new High Unemployment County Sales and Use Tax Deferral Program Eligible Counties from July 1, 2014 - June 30, 2016 (Issued June 2014)


 

Hog Fuel

    Sales/Use Tax Exemption on Purchases of Hog Fuel Extended: Annual Tax Incentive Survey Required (Issued August 20, 2013)

 

Honey Bees

    Tax Exemptions for Honey Beekeepers (Issued July, 2013)

 

Hospitals

    For Profit Hospitals Reporting Change (Issued May 13, 2010)
    Property Tax Exemption for Nonprofit Hospitals (Issued March 6, 2009)
    Tax Exemptions for Temporary Medical Housing Provided by Health or Social Welfare Organizations (Issued May 22, 2008)
    B&O Deduction for Physicians and Clinics that Dispense Drugs by Infusion or Injection (Issued September 11, 2007 - Revised November 13, 2012)
    Hospital Safe Patient Handling B&O Credit  (Issued May 18, 2006)

 

Hotel / Motel

    Tax Exemptions for Temporary Medical Housing Provided by Health or Social Welfare Organizations (Issued May 22, 2008)
    Changes Relating to the Definition of Rental of Real Estate for Hotels and Motels  (Issued July 3, 2002)

 

Hybrid Vehicles

    Clean Alternative Fuel and High Mileage Hybrid Vehicles - Sales and Use Tax Changes (Issued July 21, 2010)
    Electric Vehicle Infrastructure Tax Exemptions (Issued July 10, 2009)
     



I    
 

Incentives

  new High Unemployment County Sales and Use Tax Deferral Program Eligible Counties from July 1, 2014 - June 30, 2016 (Issued June 2014)
  new High Technology B&O Tax Credit for Qualified R&D Expenditures and the High Technology Sales and Use Tax Deferral Set to Expire (Issued June 2014)
    Exemptions Extended for Certain Purchases by Eligible Data Centers (Issued January 9, 2014)
    Sales/Use Tax Exemption on Purchases of Renewable Energy Systems Extended; Thermal Heat Systems Added; Annual Tax Incentive Survey Required for Refund Applicants (Issued September 24, 2013)
    High Unemployment County Sales and Use Tax Deferral Program (Issued June 15, 2012)
    B&O Tax Credit for Washington Customized Training Program Extended (Issued June 6, 2012)
    High Tech B&O Tax Credit Donation (Issued September 15, 2011)
    Sales and Use Tax Exemption for Qualifying Manufacturing Machinery and Equipment Clarified (Issued June 7, 2011)
    B&O Credit for Candy Manufacturers Repealed (Issued November 18, 2010)
    Changes Affecting Tax Incentives Reports and Surveys (Issued August 12, 2010)
    Employee B&O Credit for Candy Manufacturers (Issued May 26, 2010)
    Renewable Energy Cost Recovery Incentive Program - Modification to Program (Issued May 6, 2010)
    Sales and Use Tax Deferral for Corporate Headquarters Located in Community Empowerment Zones (Issued June 3, 2008)
    Tax Exemptions for Temporary Medical Housing Provided by Health or Social Welfare Organizations (Issued May 22, 2008)
    Sales and Use Tax Exemption for Weatherization Assistance Program (Issued May 22, 2008)
    "Cold Storage Warehouse" Added to Warehouse Sales Tax Remittance Program (Issued July 2, 2007)
    B&O Tax Exemption for Sales of Natural and Manufactured Gas by Industrial Users (Issued August 5, 2009)
    Semiconductor Materials Manufacturers Tax Incentives (Issued December 21, 2006)
    Truck Stop and Diesel Truck Owners - Tax Incentives  (Issued June 1, 2006)
    Biotechnology Products & Medical Device Manufacturers - Tax Incentives (Issued June 1, 2006)
    Tax Incentives for the Production of Solar, Methane and Wind Power  (Issued June 16, 2005)
    International Services Districts: Questions and Answers about the International Services Districts Business and Occupation Tax Credit  (Issued April 23, 2000)

 

Insurance Companies

    Insurance Companies Tax Obligations  (Issued June 5, 2006)

 

International Service Districts

    Questions and Answers about the International Services Districts Business and Occupation Tax Credit  (Issued April 23, 2000)

 

Inventory Tracking Supplies

    Sales or Use Tax on Inventory Tracking Supplies (Tags, Labels, Tickets, etc.)  (Issued May 4, 2005)

 

Investment Casting

    Sales Tax Exemptions for the Investment Casting Process (Issued June 15, 2010)


JKL
 

King County

    King County Food & Beverage Tax Expires (Issued July 25, 2011)
    King County Rental Car Tax to be Reduced by Two Percent (Issued July 25, 2011)

 

Kiosks

    How Taxes Apply to Charges for Kiosk and Cart Spaces in Shopping Malls (Issued October 24, 2013)

 

Landscape Maintenance

    Taxability Information for Providing Landscape Maintenance, Ecological Restoration, and Wetland Banking Activities (Issued August 18, 2011)

 

Laundry / Laundromat

    Self-service Laundry Facilities  (Issued June 8, 2005)
    Tax Reporting Changes for Linen and Uniform Supply Services  (Issued July 1, 2001)

 

Leasehold Excise Tax

    Excess Leasehold Excise Tax Credit Eliminated (Issued July 1, 2013)
    Leasehold Interest Definition (Issued June 21, 2012)
    Exemption for Certain Amateur Radio Repeaters  (Issued May 25, 2007)

 

Liquor Agents

    (There are no notices available at this time.)

 

Litter Tax

    Litter Tax Exemptions for Prepared Food and Beverages  (Issued June 16, 2005)


M
 

Manufactured Housing

    Sales tax Collection Requirement on Sales of Manufactured Housing  (Issued October 16, 1998)

 

Manufacturing

  new Semiconductor Materials Manufacturers Filing Requirements Amended for Annual Tax Incentive Survey and Report (Issued August 2014)
  new Dairy Products Manufacturers B&O Tax Deduction (Issued July 2014)
  new Fresh Fruit or Vegetable Manufacturers B&O Tax Exemption (Issued July 2014)
  new Seafood Product Manufacturers B&O Tax Exemption (Issued July 2014)
    Sales and Use Tax Exemption for Qualifying Manufacturing Machinery and Equipment Clarified (Issued June 7, 2011)
    B&O Credit for Candy Manufacturers Repealed (Issued November 19, 2010)
    Employee B&O Credit for Candy Manufacturers (Issued May 26, 2010)
    Semiconductor Materials Manufacturers Tax Incentives (Issued December 21, 2006)

 

Marijuana

  new Recreational and Medical Marijuana - Repeal and Clarification of Excise Tax Deductions, Exemptions, and Preferential Rates (Issued June 12, 2014)

 

Marinas

  new Requirements for Long Term Moorage Providers (Issued June 2014)

 

Medical Devices

    Federal Excise Tax on Medical Devices (Issued November 6, 2012)

 

Military Personnel

    Penalty and Interest Waivers for Active Duty Military Personnel (Issued June 24, 2008)
 
 

Military Sales

    Vehicle Sales Tax and Use Tax Requirements for Persons in the Military Services  (Issued March 2003)

 

Motion Picture Companies

    B&O Tax Credit Reinstated for Contributors to Washington Filmworks (Issued May 31, 2012)
    Expanded Exemptions for Motion Picture and Video Production Companies  (Issued July 15, 1997)

 

Municipal Utility Taxes

    City-imposed Municipal Utility Taxes are Part of Taxable Gross Income (Issued August 15, 2011)


N
 

Natural Gas

    Brokered Natural Gas Use Tax Imposed Where the Gas is Burned or Stored (Issued September 25, 2013)
    B&O Tax Exemption for Sales of Natural and Manufactured Gas by Industrial Users (Issued August 5, 2009)

 

Naturopathic Medicines

    Tax Exemption for Naturopathic Medicines  (Issued July, 2005)

 

Newspapers

    Printers and Publishers of Newspapers: B&O Tax Changes and Definitions (Issued June 8, 2012)
    B&O Tax Rate Lowered for Printing and/or Publishing of Newspapers (Issued August 30, 2011)
    Advertising Income from Electronic Version of Printed Newspaper Now Taxed under Printing and Publishing Classification (Issued June 9, 2008)

 

Nonprofit Fundraising

    Nonprofit Fundraising  (Issued August 13, 2009)

 

Nonprofit Gun Clubs

    Purchase of Clay Targets by a Nonprofit Gun Club (Issued November 18, 2013)

 

Nonresidents

    Vessels and Nonresident Individuals Tax Exemptions and Use Permit (Issued June 13, 2007)
    Vehicles and Parts Sales to Nonresidents (Issued June 4, 2007)
    Sales of Auto Parts to Nonresidents and Annual Notification for Repair Facilities (Issued May 31, 2007)
    Revision of Special Notice Previously Sent to Corporations Holding Nonresident Permits  (Issued July 20, 1989)

 

Nursing Facility

    Nursing Facility Quality Maintenance Fee Repealed (Issued May 18, 2007)


O
 

Oil Spill Tax

    Oil Spill Response Tax Suspended April 1, 2013 (Issued March 6, 2013)
    Oil Spill Response Tax Re-Imposed (Issued October 11, 2012)

 

Orthotic / Prosthetic

    Tax Due on Commercial Use of Molds by Orthotic and Prosthetic Manufacturers  (Issued January 30, 1998)


P
 

Paging Services

    Paging Services Subject To Retail Sales Tax  (Issued June 9, 2000)

 

Park Model Trailers

    Tax Application Change on the Transfer of Used Park Model Trailers  (Issued August 4, 2009)

 

Parking and Business Improvement Areas

    Parking and Business Improvement Areas  (Issued June 7, 2005)

 

Paymaster

    Paymaster Deduction (Issued September 27, 2013)

 

Penalties

    Tax Return Due Date Change (Issued May 1, 2006)

 

Penalty/Interest Waivers

    Penalty and Interest Waivers for Active Duty Military Personnel (Issued June 24, 2008)

 

Personal Chefs

    Personal Chefs  (Issued January 2013)

 

Petroleum Products

    Petroleum Products Tax Suspension (Issued March 11, 2010)

 

Power Businesses

    Increase in Tax Deduction for Low Density Power Businesses  (Issued June 21, 1996)
    Sales and Use Tax Exemption for Light and Power Businesses  (Issued February 11, 2002)

 

Prescription Drugs

    Prescription Drugs - Lower Tax Rate for Warehousing and Reselling (Issued October 2, 2008)

 

Printing & Publishing

    Printers and Publishers of Newspapers: B&O Tax Changes and Definitions (Issued June 8, 2012)
    B&O Tax Rate Lowered for Printing and/or Publishing of Newspapers (Issued June 13, 2011)
    Advertising Income from Electronic Version of Printed Newspaper Now Taxed under Printing and Publishing Classification (Issued June 9, 2008)
         
Computers Used in Printing & Publishing - Sales & Use Tax Exemption  (Issued April 16, 2004)

 

Professional Employer Organizations

    Professional Employer Organizations - Deduction  (Issued June 2, 2006)

 

Promoters

 
Special Event Promoters - Requirements  (Issued August 20, 2009)

 

Property Management

    New Law Expands Property Management B&O Tax Exemption (Issued July 18, 2011)
 
New Law Limits Property Management B&O Tax Exemption (Issued May 13, 2010)

 

Property Taxes

  new Legislative Update - Federall Recognized Indian Tribes - ESHB 1287 (Issued July 2, 2014)
  new Legislative Update - Standardized Criteria Established for Exempt Nonprofits (Issued June 17, 2014)
  new Legislative Update - Current Use, Marijuana, and Designated Forest Land Legislation (Issued June 12, 2014)
    Legislative Update - Valuation of Publicly Owned Property and Elimination of Leasehold Excise Tax Credit (Issued January 10, 2014)
    Legislative Update - Changes in the statute to clarify inclusion of deferral balances in certificates of delinquency and treatment of proceeds when tax title properties are rented or sold (Issued December 30, 2013)
    Legislative Update - Changes in the Property Tax Exemption for Nonprofit Fair Associations (Issued October 17, 2013)
    Industrial Development District Levies for Port Districts (Issued August 8, 2013)
    2011 Legislative Updates and Special Session – Levies, Collection, & Appeal Issues (Issued September 21, 2011)
    2010 Legislative Updates (Issued June 30, 2010)
    Land Containing Historical Sites Classified as Open Space Land (Re-issued April 8, 2011)
    Distribution of Additional Tax and Compensating Tax (Issued May 17, 2010)
    Aircraft Excise Tax and Property Tax Exemption on Aircraft Used by Nonprofits as Air Ambulance (Issued April 27, 2010)
    Public Utility District (PUD) Privilege Tax (Issued April 13, 2010)
    Assessment of Low-Income Housing - Update (Issued October 2, 2009)
    Wheat Prices Used to Determine the Assessed Value of Farm & Agricultural Land (Issued October 2, 2009)
    2009 Legislative Updates - Levies and Collection Issues (Issued July 23, 2009)
    2009 Legislative Updates - Current Use Program and Designated Forest Land (Issued July 23, 2009)
    Legislative Update - Changes in the Property Tax Exemption for Museums and Performing Arts Facilities (Issued July 8, 2009)
    Property Valuation Appeals (Issued May 20, 2009)
    Determining the Limit Factor for Increases in Property Tax Levies (Issued April 22, 2009)
    Property Tax Exemption for Nonprofit Hospitals (Issued March 6, 2009)
    Adding New Value to the Assessment Rolls (Issued September 29, 2008)
    Building Permits in Relation to Adding Value of New Construction (Issued September 15, 2008)
   

2008 Legislation Updates – Levy Lid Lift, Establishing Taxing Districts Boundaries, Beach Management Districts, Binding Site Plans  (Issued August 27, 2008)

    Taxing District Levy Certification (Issued July 15, 2008)

 

Public Transportation

 

Public Transportation Agencies May Deduct Fare Revenue (Issued May 31, 2006)


 

Public Utility District

 

Public Utility District (PUD) Privilege Tax (Issued April 13, 2010)


 

Public Utility Tax

    Electric Utility Tax Credit for Rural Economic Development Revolving Fund (includes application) (Issued April 30, 2010)
    Reduced Public Utility Tax Rate for Log Trucks (Issued June 25, 2009)
    Public Utility Tax Credits for "Billing Discounts" and "Qualified Contributions" (Issued May 27, 2009)
    Public Utility Tax Deduction for Certain Transportation Activities with Respect to Agricultural Commodities (Issued July 3, 2007)

QR
 

Radioactive Waste Cleanup

    Radioactive Waste Cleanup - Support Services May Now Qualify for Reduced B&O Tax Rate (Issued June 29, 2009)

 

Real Estate Brokers

    Real Estate Brokerage Commissions (Issued June 2, 2011)

 

Real Estate Excise Tax

    Changes Affecting Real Estate Excise Tax (REET) (Issued May 27, 2010)

 

Renewable Energy Industry

    Reduced B&O tax rate for manufacturers of solar energy systems and certain components of those systems extended; Sales/use tax exemption for processing semiconductor materials amended (Issued September 27, 2013)
    Sales/Use Tax Exemption on Purchases of Renewable Energy Systems Extended; Thermal Heat Systems Added; Annual Tax Incentive Survey Required for Refund Applicants (Issued September 24, 2013)
   

Equipment Approved for "Made in Washington" Renewable Energy Systems Cost Recovery Incentive Payments (Prepared March 15, 2013)

    Solar Stirling Converter Manufactured in Washington Added to Renewable Energy Cost Recovery Incentive Payment Program (Issued August 30, 2011)
    Manufacturers of Solar Systems Using Stirling Converters Receive Reduced B&O Tax Rate (Issued August 29, 2011)
    Renewable Energy Cost Recovery Incentive Program - Modification to Program (Issued May 6, 2010)
    Renewable Energy System Cost Recovery Program - Production Incentive (Issued September 23, 2009)

 

Rental Car Tax

    King County Rental Car Tax to be Reduced by Two Percent (Issued July 25, 2011)
    Rental Car Tax Still Due as of January 1, 2000 - Tax on Car Rentals Unaffected by Initiative 695  (Issued December 27, 1999)

 

Rental of RV's and Motor Homes

        
Rental of Motorized Recreational Vehicles (RV's) and Motor Homes  (Issued June 1, 2004)

 

Reseller Permits

    Reseller Permits to Replace Resale Certificates (Issued October 22, 2009)

 

Rural County Incentives

    High Unemployment County Sales and Use Tax Deferral Program (Issued June 15, 2012)
    Rural County B&O Tax Credit for New Employees in Manufacturing - Modifications (Issued July 12, 2007)


S
 

Salmon Restoration

    Grants for Salmon Restoration - Tax Change  (Issued April 19, 2004)

 

Semiconductor Materials

  new Semiconductor Materials Manufacturers Filing Requirements Amended for Annual Tax Incentive Survey and Report (Issued August 2014)
    Semiconductor Materials Manufacturers Tax Incentives (Issued December 21, 2006)

 

Solar Energy

    Solar Stirling Converter Manufactured in Washington Added to Renewable Energy Cost Recovery Incentive Payment Program (Issued August 30, 2011)
    Manufacturers of Solar Systems Using Stirling Converters Receive Reduced B&O Tax Rate (Issued August 29, 2011)
    Solar Energy Systems and Semiconductor Incentives (Issued July 31, 2009)

 

Solar, Methane and Wind Power

    Renewable Energy Cost Recovery Incentive Program - Modification to Program (Issued May 6, 2010)
    Tax Incentives for the Production of Solar, Methane and Wind Power  (Issued June 16, 2005)

 

Solar Water Systems

    Solar Water Systems - Tax Exemption  (Issued May 30, 2006)

 

Spirits Tax

    Claims of Constitutional Impairment of Contract made under Initiative 1183 (Issued August 30, 2012)
    Questions and Answers on Spirits Tax for Retailers (Issued March 1, 2012)

 

Streamlined Sales Tax

    Establishment of Retail Sales Tax Liability for Certain Sellers Registered Under the Streamlined Sales and Use Tax Agreement (SSUTA) (Issued November 2, 2011)
    Streamlined Sales and Use Tax Agreement (SSUTA)  (Issued May 21, 2007)

 

Syrup Tax

    Retailers of Fountain Drinks: B&O Tax Credit for Syrup Tax Paid  (Issued April 14, 2006)

T
 

Tanning

    Sunless Tanning is a Retail Sale (Issued March 3, 2011)
 
 

Tax Avoidance

    Legislative Change to Use Tax (Issued June 4, 2010)
    Department Authority to Disregard Tax Avoidance Transactions (Issued May 27, 2010)
    Changes Affecting Real Estate Excise Tax (REET) (Issued May 27, 2010)

 

Tax Reporting Changes and Methods

    Tax Return Due Date Change (Issued May 1, 2006)
    Cash Basis Reporting Method  (Issued June 12, 1996)

 

Telecommunications

    E911 Taxes Must Be Collected by Sellers of Prepaid Wireless (Issued November 21, 2013)
    Telephone Tax Changes Effective August 1, 2013 (Issued July 2013)
    Telephone Program Excise Tax Rates for Fiscal Year 2014 (Issued April 26, 2013)
    Telephone Program Excise Tax Rates for Fiscal Year 2013 (Issued April 5, 2012)
    Telephone Program Excise Tax Rates for Fiscal Year 2012 (Issued March 25, 2011)
    Enhanced 911 Excise Tax Changes (Issued Nov 2, 2010)
    Telephone Program Excise Tax Rates for Fiscal Year 2011 (Issued March 25, 2010)
    Sourcing Prepaid Wireless Calling Services (Issued December 2, 2009)
    Sales Tax Exemption Telecommunication Services for Internet Service Providers (Issued May 23, 2008)
    Addressed-based Database Now Available for Local Tax Coding for Mobile Telecommunication Services  (Issued September 10, 2002)
 
Place of Sale for Telephone Services  (Issued April 29, 2004)

 

Temporary Staffing

    Temporary Staffing Businesses Must Collect Retail Sales Tax on Retail Services (Issued August 11, 2009)

 

Timber Products

    Timber Activities - Reduced Business and Occupation Tax Rates (Updated January 14, 2014)

 

Tire Fee

    Tire Fee on New Replacement Vehicle Tires (Issued July 9, 2009)

 

Tobacco

    Commercial Cigarette-Making Machines Operated at Retail Establishments and the Taxation of Roll-Your-Own Cigarettes (Issued May 25, 2012)
    Moist Snuff Tax Rate and Classification Changes (Issued September 7, 2010)
    Tobacco Tax Rate Increases and Definition Changes (Issued April 15, 2010)
    Cigarette Tax Rate Increase (Issued April 13, 2010)
    Cigarettes Sold in Washington Required to be Reduced Ignition Propensity Certified  (Issued August 8, 2008)
    Cigarette Tax and Tobacco Products Tax Changes  (Issued May 24, 2005)

 

Trail Grooming

    Trail Grooming – Sales Tax Exemption  (Issued June 26, 2008)

 

Trade Shows, Conventions and Educational Seminars

  new DRAFT - Tradeshows, Conventions and Educational Seminars Offered by Nonprofit Trade or Professional Organizations (Updated May 29, 2014)

 

Transit Authorities

    Transit Authorities Providing Paratransit Services (Issued June 26, 2013)

 

Truck Stop & Diesel Truck Owners

    Truck Stop and Diesel Truck Owners - Tax Incentives  (Issued June 1, 2006)


U
 

Unclaimed Property

        
Gift Certificates and Gift Cards - Changes for Businesses/Holders  (Issued June 10, 2004)

 

US Government Sales

    Tax Exempt Sales to the US Government (Issued September 19, 2008)

 

Use Tax

    Legislative Change to Use Tax (Issued June 4, 2010)
    Certain Taxpayers to Pay Use Tax Directly to the Department of Revenue  (Issued August 11, 2009)


V

 

Vegetable Oil

    Waste Vegetable Oil Exemption  (Issued June 12, 2008)
 
 

Vehicle Sales

    Return of New Vehicles Under Customer Satisfaction Programs (Issued October 14, 2009)
    Consumer Assistance to Recycle and Save Act of 2009 - Federal Rebate Program (Issued July 29, 2009)
    Electric Vehicle Infrastructure Tax Exemptions (Issued July 10, 2009)
    Vehicles and Parts Sales to Nonresidents (Issued June 4, 2007)
    Motor Vehicle Sales and Use Tax Rate Increase  (Issued June 17, 2003)
    Vehicle Sales Tax and Use Tax Requirements for Persons in the Military Services  (March 17, 2003)

 

Vessels

  new Requirements for Long Term Moorage Providers (Issued June 2014)
  new Vessel Deconstruction - Sales and Use Tax Exemption (Issued May 1, 2014)
  new Brokered Sales of Vessels – Determining the Place of Sale (Issued May 2014)
    Vessels and Nonresident Individuals Tax Exemptions and Use Permit (Issued November 7, 2008)

 

Veterinarians

    Use Tax Reminder for Veterinarians  (Issued October 12, 2001)


W
 

Warehouse

    Prescription Drugs - Lower Tax Rate for Warehousing and Reselling (Issued October 2, 2008)
    "Cold Storage Warehouse" Added to Warehouse Sales Tax Remittance Program (Issued July 2, 2007)

 

Warranties

    Extended Warranties Now Subject to Sales Tax  (Issued June 17, 2005)

 

WashingtonFilmWorks Contributors

    B&O Tax Credit Reinstated for Contributors to Washington Filmworks (Issued May 31, 2012)
   
 

Washington Government Entities

    Washington Government Entities Tax Obligations  (Issued April 19, 2000)

 

Water Associations

    Tax Reporting for Nonprofit Water Associations  (Issued July 6, 1988 - Reissued August 2008)

 

Water Rights

        
Water Rights Transfers Subject to the Real Estate Excise Tax  (Issued September 15, 2006)

 

Weatherization

    Sales and Use Tax Exemption for Weatherization Assistance Program (Issued May 22, 2008)

 

Wine Shipments

    Direct Wine Sales to Consumers – New Registration and Tax Collection Requirements (Issued August 6, 2009)

 

Wineries

    Wineries May Qualify for B&O Tax Refund (Issued November 9, 2007)

 

Wood Products

    Buyers or Processors of Cedar or Specialty Wood Products  (Issued June 10, 2005)


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