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Popular services and resources
- Education: Events and workshops
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Workshops and Webinars
- Business tax basics workshops
- My DOR - How to file an excise tax return webinars
- Unclaimed property holder education
Videos
- Watch our Understanding Property Tax video (3:30)
- Mire nuestro video Entender el impuesto sobre la propiedad (4:25)
- Business Tax Basics
- My DOR - Instruction videos
- Unclaimed property (UCP) - Task-specific videos
- Forms and publications
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Forms (new or revised)
July 2025
- Notice of 3-Year Extension—Property Tax Exemption (Form 64-0118)
- Estate Tax Filing Instructions (includes updated checklist)
- Buyer’s Retail Sales Tax Exemption Certificate (Form 27-0032)
June 2025
Publications (new or revised)
July 2025
- 2025 Yakima County Staffing and Budget Review Report
- 2025 Adams County Property Tax Administration Review Follow-up
- 2025 San Juan County Levy Audit
- Stumpage value tax reporting instructions (July 1 - Dec 31 2025)
June 2025
- Sales and use tax rates
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Effective July 1, 2025
Local sales and use tax rates (July 1 - Sept. 30, 2025)
Lodging rates and changes
Motor vehicle sales and leases
Change notices (July 1 - Sept. 30, 2025)
- Other webpage content
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Other webpage content (new or revised)
July 2025
- Special Notice: Legislative updates to the administration of the property tax exemption for property owned by a qualifying social service organization
- Special Notice: Legislative updates to the processes and timelines related to personal property distraint and sale
- Special Notice: Legislative updates to the administration of the Multifamily Tax Exemption (MFTE)
- Special Notice: Legislative updates to the qualification requirements for a property tax exemption as a community center
- Special Notice: Legislative updates to the administration of the property tax exemption for accessory dwelling unit rental in certain counties and cities
- Special Notice: Legislative updates to the administration of the current use program
- Tax Topic: Florist deliveries
- Special Notice: Legislative changes to property tax administration
- Tax Topic: Tax reporting for nonprofit water associations
- Legislative changes to tax increment financing
- Estate tax treatment of real property owned by business entities
- Tax Topic: Bartering transactions are taxable
- Tax Topic: Homeowners associations
- Local government partnership meeting
- Tax incentive program: Clean alternative fuel and plug-in hybrid vehicles – sales/use tax exemptions (expired July 31, 2025)
June 2025
- Tax incentive program: Electric vehicle infrastructure (charging stations), batteries, and fuel cells – sales/use tax exemption, leasehold tax exemption (expired July 1, 2025)
- Tax incentive program: Commute trip reduction program - B&O tax/public utility tax credit (expired July 1, 2025)
- Special Notice: Sales and use tax exemption for zero-emission buses
- Tax Topic: 2025 Tax Legislation
- Statistics and reports
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Statistics and reports
- Forest excise tax county distribution report, Quarter 2, 2025
- Final Private Harvest Stats (Quarter 4, 2024)
- Final Public Harvest Stats (Quarter 4, 2024)
- Franklin County Levy Audit Follow-up (March 2025)
- Final Private Harvest Stats (Quarter 3, 2024)
- Final Public Harvest Stats (Quarter 3, 2024)
- Forest excise tax county distribution report, Quarter 1, 2025
- 2025 Forest Land Values
- News
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News releases
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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.
None at this time.
- Issued
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An Issued Interpretive Statement means the process is complete and the comment period has closed.
June 2025
- ETA 3043.2025 - Low-density light and power utility deduction
- ETA 3014.2025 Self-Produced Fuels
- Interim guidance statement regarding live presentations for schools and institutions of higher education
May 2025
April 2025
- Repealed
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A Repealed Interpretive Statement is one that has been revoked or rescinded by the department.
April 2025
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.
June 2025
April 2025
February 2025
- 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.
July 2025
April 2025
February 2025
January 2025
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The Adopted CR-103 notice means the rule making process is complete and the rule is final.
June 2025
May 2025
March 2025
- WAC 458-65A-10005 Examinations of records
- WAC 458-20-305 - Sales and use tax deferral – Conversion of underutilized commercial property into affordable housing
- WAC 458-20-167 Educational institutions, school districts, student organizations, and private schools
- Repealed
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A Repealed rule is one that has been revoked or rescinded by the department.
- None at this time.
