Skip to main content
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.
Public records index - rule making and final opinions
| Audit directives | Tax-related instructions to Audit staff. |
| Excise tax advisories | Explains the Department’s policy regarding how tax law applies to a specific issue or specific set of facts. |
| Laws: | Revised Code of Washington (RCWs) administered by the Department of Revenue. |
| Property tax advisories | Explains the Department’s policy regarding how tax law applies to a specific issue or specific set of facts. |
| Rule agenda | Identifies the rules that the department plans to work on. The agenda is updated twice a year. |
| Rule-making activities | Copies of rule making notices and drafts filed with the Code Reviser. |
Rules:
|
Washington Administrative Code (WACs) administered by the Department of Revenue. |
| Washington tax decisions | The Department's published determinations. |
