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Popular services and resources
- Education: Events and workshops
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Workshops and Webinars
- Introduction to sales tax 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)
September 2025
- September Combined Excise Tax Return
- Quarter 3 Leasehold Excise Tax Return
- Quarter 3 Combined Excise Tax Return
- 2025 County revaluation progress report (Form 64-0089)
August 2025
- August Combined Excise Tax Return
- Change in Owners/Officers’, Percentage Owned and/or Stock/Unit Ownership (Form 700-306)
July 2025
- July Combined Excise Tax Return
- 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)
Publications (new or revised)
July 2025
- Sales and use tax rates
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Effective October 1, 2025
Local sales and use tax rates (October 1 - December 31, 2025)
- Cities grouped by county (screen reader compatible)
- Alphabetical by city (screen reader compatible)
- Excel file format (expanded sorting capabilities)
Lodging rates and changes
- Quarter 4, 2025 (screen reader compatible)
Motor vehicle sales and leases
- Quarter 4, 2025 (screen reader compatible)
- Other webpage content
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Other webpage content (new or revised)
September 2025
- Special Notice, Sales of precious metal bullion and monetized bullion now subject to B&O tax and retail sales tax
- Jewelry industry guide page update: Currency, coins and precious metal bullion
- Businesses owe state use tax on self-produced fuel used
- Meeting 3 materials for the Data Center Workgroup
- Qualifying counties for manufacturing sales and use tax deferral
- Tax topic: Purchases of clay targets
- New business and occupation tax classification: Service and Other Activities ($5 million or More in the prior year)
August 2025
- International Services Credit [855] (Repealed Jan. 1, 2026)
- Tax incentive programs: International services - B&O tax credit for new employment (repealed effective Jan. 1, 2026)
- Special Notice: Tire fee increase
- Industry guide: Fireworks sales
- Income tax page
- Tax topic: Insurance payments for medical equipment
July 2025
- Frequently asked questions about ESSB 5814
- Special Notice: Information technology, website, and software development services now subject to sales tax
- Special Notice: Investigation, security, security monitoring, and armored car services now subject to sales tax
- Special Notice: Live presentations now subject to retail sales tax
- Special Notice: Digital automated service (DAS) exclusion for telehealth services
- Special Notice: Temporary staffing services now subject to sales tax
- Tax Topic: Travel agents and tour operators
- 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)
- Statistics and reports
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Statistics and reports
- 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.
September 2025
- ETA 3014.2025 Self-Produced Fuels
- Interim guidance statement regarding changes made by ESSB 5814 for Temporary Staffing Services
- Interim guidance statement regarding changes made by ESSB 5814 for Advertising Services
- Interim guidance statement regarding changes made by ESSB 5814 to DAS exclusions and the definition of a “retail sale”
- Interim guidance statement regarding changes made by ESSB 5814 for custom website development services
- Interim guidance statement regarding changes made by ESSB 5814 for live presentations
- Interim guidance statement regarding changes made by ESSB 5814 for Information Technology Services
- Interim guidance statement regarding changes made by ESSB 5814 for investigation, security, security monitoring, and armored car services
June 2025
- Repealed
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A Repealed Interpretive Statement is one that has been revoked or rescinded by the department.
None at this time
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 2025
- WAC 458-40-540 Forest land values—2025
- WAC 458-40-660 Timber excise tax—Stumpage value tables—Stumpage value adjustments
June 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.
August 2025
July 2025
- Adopted
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The Adopted CR-103 notice means the rule making process is complete and the rule is final.
September 2025
June 2025
- Repealed
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A Repealed rule is one that has been revoked or rescinded by the department.
None at this time.
