Starting October 1: Some business services are now subject to retail sales tax, as required by state law, ESSB 5814. When you buy these services, vendors should add sales tax to your bill. If you sell these services, you should begin collecting retail sales tax. Learn more about Services newly subject to retail sales tax.
Information for local governments
- Local Sales and Use Tax
- Tax Simplification Project
- Streamlined Sales Tax (Destination-based Sales Tax)
- Funding Programs for Local Governments
- Governmental Accounting Standards Board (GASB)
- Property Tax
- Other Taxes
- Tools
- DOR Facilitated Studies of Local Interest
- Tax Legislation
- Laws & Agency Rules
- Protecting Confidential Tax Information
- Other DOR Resources
- Contact DOR
- External Links
Local Sales and Use Tax
Tax Simplification Project
Streamlined Sales Tax (Destination-based Sales Tax)
- History of mitigation payments
- Mitigation for local governments
- Destination-based sales tax publications
- How to read the mitigation detail files
- Fiscal Year 2012 and Fiscal Year 2013 - 3.4 Percent Reduction (pdf)
Funding Programs for Local Governments
- City and County Distributions “6050 Distributions”
- Tax Increment Financing in Washington (pdf)
- Hospital Benefit Zone Report (pdf)
- Local Revitalization Financing (LRF)
- List of LIFT, LRF, and HBZ Programs (pdf)
- Local Infrastructure Project Area (LIPA) Financing
- Affordable and Supportive Housing
- Annexation Tax
Governmental Accounting Standards Board (GASB)
Property Tax
- Impact of a negative Implicit Price Deflator (IPD)
- Determining the Limit Factor for Increases in Property Tax Levies
- Road Levy Shifts
- How the 1% Property Tax Limit Works
- Property Tax Calendar
- Resolution/Ordinance Procedures for Increasing Property Tax Revenue
- Ballot Measure Requirements
- Property tax publications and forms
Other Taxes
Tools
- Create a Report tool - Get economic or tax data about your municipality
- Business Lookup Tool
- Tax Rate Lookup Tool (GIS)
- Data Resources for Revenue Forecasters (pdf)
- How to Estimate the Impact of State Sales Tax Legislation (pdf)
DOR Facilitated Studies of Local Interest
- Local B&O Tax Apportionment Task Force Report
- Municipal B&O Tax Study
- Streamlined Sales Tax Sourcing
Tax Legislation
Laws & Agency Rules
Protecting Confidential Tax Information
Other DOR Resources
- Instructions for Accessing Local Reports via SFT (pdf)
- Rule Making Activities
- Statistics & Reports
- Publications
- Interest rates (pdf)
- Email and text notifications
- Forms
- Strategic Business Plan
- Special Notices
- Tax Topics
Contact DOR
- Secure Messaging
- Phone
- Mailing Addresses
- DOR Locations
- DOR Organizational Chart
- Send Suggestions for Local Government Web Page
External Links
- USPS ZIP + 4 lookup
- NAICS & SIC tables
- Labor & Industries contractors database
- Search for a business by address using Business Licensing Service's License Query System
- List of City B&O Taxes (pdf)
- Business license information for cities and towns
- Municipal Research and Services Center of Washington (MRSC)
- Select City and County Associations
- Select Washington State Agencies
- Access Washington (with list of all state agencies)
- Washington State Legislature