Popular Services and Resources
- Education: Events and workshops
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Workshops
Videos
Webinars (new)
Working Families Tax Credit events
See what other events we're offering.
- Forms and publications
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Forms (new or revised)
October 2024
September 2024
Publications (new or revised)
August 2024
- Sales and use tax rates
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Effective January 1, 2025
Change notices (Jan. 1 - March 31, 2025)
Lodging change notices (Jan. 1 - March 31, 2025)
Effective October 1, 2024
Local sales and use tax rates: (Oct. 1 - Dec. 31, 2024)
Lodging rates and changes
Motor vehicle sales and leases
- Other webpage content
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Other webpage content (new or revised)
November 2024
October 2024
- Statistics and reports
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Statistics and reports
- News
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News releases
Why work at Revenue? (Recruitment video)
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
April 2024
February 2024
- Issued
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An Issued Interpretive Statement means the process is complete and the comment period has closed.
September 2024
June 2024
April 2024
March 2024
January 2024
- Repealed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A Repealed Interpretive Statement is one that has been revoked or rescinded by the department.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.
September 2024
June 2024
May 2024
March 2024
February 2024
January 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.
October 2024
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
July 2024
April 2024
- Adopted
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The Adopted CR-103 notice means the rule making process is complete and the rule is final.
October 2024
September 2024
July 2024
June 2024
May 2024
February 2024
January 2024
- 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 458-20-210 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 458-20-228 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
- Repealed
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A Repealed rule is one that has been revoked or rescinded by the department.
2023