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.

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  4. Ballot Measure Requirements
  5. Part 1: Voted Regular Levies, The Levy Limit, Levy Lid Lifts, And General Obligation Bonds For Port Districts
  6. Provisions For Multiple Year Levy Lid Lifts And Content For Ballot Titles

Provisions for multiple year levy lid lifts and content for ballot titles

Multiple year levy lid lifts:

  • May only be voted at a Primary Election or General Election.
  • Require voter approval of a simple majority.
  • Must be levied within 12 months of voter approval.
  • Increase the district's highest lawful levy above statutory levy limitation and establish a limit factor in each of a maximum of 6 subsequent years.
  • Levy capacity increase is temporary unless the ballot specifically states the resulting levy will be used for future levy limit calculations.
  • Funds raised through a lid lift can be supplanted in counties with a population of 1.5 million or more, when approved by the voters between July 26, 2009 and December 31, 2011.
  • Funds raised through a lid lift can be supplanted in counties with a population less than 1.5 million, when approved by voters after July 26, 2009.
  • May provide that the exemption authorized by RCW 84.36.381 will apply to the lid lift increased levy capacity.


Multiple year levy lid lift ballot titles must contain:

  • Identification of the enacting legislative body.
  • Statement of the subject matter, not to exceed 10 words.
  • A concise description of the measure, not to exceed 75 words.
  • The dollar rate (levy rate) proposed only for the first year of the consecutive years.
  • The limit factor, or a specific index to be used for determining a limit factor (for example, Consumer Price Index) by which the regular tax levy will be increased in each of the subsequent consecutive years.
  • The limited purpose for the increase.
  • A question asking if the ballot measure should be approved.

RCW 29A.36.071, 29A.72.050, 84.55.050(2)