Public records index - staff manuals and information | Washington Department of Revenue

Sales tax now applies to some services

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.

Automated Compliance System and Outstanding Return System (ACS/OSR) Manual	Staff manual
Answer Manual	Explanation of common inquiries on the application of excise taxes
Bankruptcy Manual	Procedures relating to tax collection in bankruptcy situations
Estate Tax Desk Manual	Staff manual
Exempt Property Policy Manual	Instructions relating to exempt property determinations
Field Compliance Manual	Instructions and procedures for Compliance personnel
Grain Elevator Appraisal Guide Property Tax	Valuation procedures for types of grain elevators
Levy Manual Property Tax	Instructions on applications of levy statutes and rules
Listing of Escheats Estate Tax	Names and data on decedents without heirs public record
Listing of Unclaimed Property	Names and last known addresses of indicated owners of unclaimed property
Mainstream Tax Processing Manual Taxpayer Account Administration	Staff manual
Ratio Study Procedures Property Tax	Instructions on calculation of assessment ratios
Tax Collection Process, The	Explains the compliance process to taxpayers
Tax Discovery Officers Manual	Instructions to Tax Discovery Officers
Trust Fund Accountability	Explains trust fund accountability
Unclaimed Property Workbook-Business
Unclaimed Property Workbook-Financial
Unclaimed Property Workbook-Governmental
Use Tax Manual	Instructions and procedures regarding use tax
Washington State Residency Definition	Defines when persons are considered residents of this state for sales and use tax purposes
What is a tax warrant?	Explains warrant for unpaid taxes