Publications by subject

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Aircraft Taxes

Appeals

• Property Tax

Amend Your Tax Return, How to

Audit

• Audit Process Brochure (PDF)
• Managed Audit Program

Business Registration

• Roadmap to Register and License your Business in Washington
• Business tax basics (PDF)
• Business Licensing with My DOR (PDF)
• Tax Consultation Service

Business Taxes

• Business and Occupation (B&O) tax
• Retail Sales Tax
• Small Business B&O Tax Credit Table – Monthly (PDF) , Quarterly (PDF) , or Annual (PDF)

Cigarette Tax

• Cigarette tax brochure
• Washington Cigarette Wholesaler Information

Collection Process

• The Collection Process
• Trust Fund Accountability
• What is a Tax Warrant

Commercial Vessel Tax (PDF)

Digital Products

Electronic Payments

• Electronic Payment Guide (PDF)

Incentives

• High Technology Sales/Use Tax Deferral (PDF)
• Rural County (Distressed Area) Business and Occupation Tax Credit for New Employees (PDF)
• Statistics for Tax Incentive Programs (PDF)
• Synopsis of Tax Incentives (PDF)
• Tax Incentives Overview fact sheet (PDF)
  • English
  • Korean
  • Chinese
  • Japanese
• Warehouse Tax Incentive (PDF)

Indian Tax Guide

Industry Specific

• Agriculture Guide
• Animal Rescue Organizations
• Auto Dealer Guide
• Bail Bond Agency
• Beauticians Guide
• Beekeepers
• Child Care Operators
• Commercial Fishing Tax Guide
• Construction Tax Guide
• Convenience Stores
• Denturists
• Direct Sellers/Multilevel Organizations
• Farmers and the farming industry
• Fishing Charters
• Food Services and Drinking Places
• Games, Gambling, and Similar Income
• Guided Hunting and Fishing Trips
• Horse Industry
• Hospitals
• Indian Tax guide
• Insurance Industry
• Interior Decorators, Designers, & Consultants
• Landscaping and Horticultural Services
• Lodging Industry Tax Guide
• Manufacturing Industry Tax Guide
• Medical Clinics and Other Health Care Facilities
• Mortgage Brokers
• Nonprofit Organizations
• Out-of-state Businesses
• Photography
• Podiatric Physicians
• Portable Self Storage
• Private Mailing Businesses
• Restaurants and Retailers of Prepared Food
• School District Tax Guide
• Self-service Storage Businesses
• Solid Waste Collection/Disposal and Recycling
• Staffing Industry Tax Guide
• Taxicabs (and Limousines)
• Trucking
• Vessel Brokers and Dealers Guide
• Veterinarian Guide
• Wine Industry

Local Sales Tax

• Local sales & use tax rates by county
• Local sales & use tax change notices

Nonprofit Organizations

Property Tax

• Appealing Your Property Assessment to the County Board of Equalization (PDF)
• Ballot Measure Requirements for Voted Property Tax Levies
• Commercial Vessel Tax (PDF)
• County Assessor’s Manual (PDF)
• County Best Practices - Senior Citizen and Disabled Persons Exemption and Deferral Programs (PDF)
• County Boards of Equalization Manual (PDF)
• County Revaluation Cycles (PDF)
  • 2019 Assessment Year
  • 2018 Assessment Year
  • 2017 Assessment Year
• Current Use and Designated Forestland Manual (PDF)
• Designated Forest Land (PDF)
• Homeowner's Guide to Mass Appraisal (PDF)
• Homeowner’s Guide to Property Tax (PDF)
• How the 1% Property Tax Limit Works
• Impuestos Sobre La Propiedad (Homeowner’s Guide to Property Taxes) (PDF)
• Industrial Valuation Guidelines
• Levy Manual (PDF)
• Low-Income Valuation Guide
• Newsletter – The Property Tax Review
• Open Space Taxation Act (PDF)
• Paying Your Property Tax Under Protest (PDF)
• Personal Property Tax (PDF)
• Personal Property Tax Valuation Guidelines
• Personal Property Manual
• Property Tax Assessment of Mobile and Manufactured Homes (PDF)​
• Property Tax Assistance Program for Widows or Widowers of Veterans
• Property Tax Calendar Due Dates (annual) (PDF)
• Property Tax Deferral for Homeowners with Limited Income (PDF)​
• Property Tax Deferral for Senior Citizens and People with Disabilities (PDF)​
• Property Tax Exemption for Nonprofits: Administrative Offices of a Religious Organization (PDF)
• Property Tax Exemption for Nonprofits: Churches (PDF)
• Property Tax Exemption for Nonprofits: Community Celebration Facilities (PDF)
• Property Tax Exemption for Nonprofits: Emergency or Transitional Housing (PDF)
• Property Tax Exemption for Nonprofits: Social Service Organizations (PDF)
• Property Tax Exemption for Senior Citizens and People with Disabilities (PDF)​
• Property Tax forms and publications in a different language
  • Spanish
  • Russian
  • Korean
  • Vietnamese
  • Chinese
• Property Tax Legislation
  • Q & A- SSB 5359 (Contiguous Parcels) (PDF)
  • Q & A - SB 6180 (Consolidation of timber land and DFL) (PDF)
• Property Tax Revaluation Manual (PDF)
• Property Tax Special Notices
• Property Tax Tip Sheet-- State School Levy (PDF)
• Property Tax Statistics
• Ratio Study Information Sheet (PDF)
• Resolution/Ordinance Procedure for Increasing Property Tax Revenue (PDF)

Public Records

• Public Records Index
  • Rule Making and Final Opinions
  • Policy, Procedures and Administrative Information
  • Staff Manuals and Information
  • Publications
• Public & Confidential Information Guidelines (PDF)

Special Notices

Spirits Tax

• Delinquency in Reporting and Remitting Spirits Taxes
• Determining Spirits Sales Tax and Spirits License Fees
• Distributors
• Documenting Spirits Sales
• General Public
• Hotels
• In-State Distillers
• Motels
• Off-Premises (groceries, etc.)
• On-Premises (restaurants, etc.)
• Out-of-State Distillers (COAs)
• Sales Involving Tribes

Streamlined Sales Tax

• Certificate of Compliance
  • Cover Letter
• Washington's Taxability Matrix

Tax Reference Manual

Tax, Title, and Registration of Boats (with Department of Licensing) (PDF)

Tax Topics

Timber (Forest) Tax

• County Distribution Statistics
• Examples of Taxable Road Costs on Public Timber Sales (PDF)
• Forest Excise Tax Reporting Information: Timber from Private and Public Land​ (PDF)
• Forest Excise Tax “Salmon Credit” Study, Final Report (doc)
• Forest Land Values
• Guidelines for Timber Management Plans (PDF)
• Harvest Statistics
• Stumpage Value Determinations Tables
• Taxation of Road and Road Abandonment Examples, Department of Natural Resources Timber Sales (PDF)
• Taxation of the “Other Considerations” on the Public Timber Sales (PDF)
• Timber Pole Volume Tables:
  • Timber Pole Volume Tables Western Washington
  • Timber Pole Volume Tables Eastern Washington
• Understanding Washington's Timber Excise Tax (PDF)

Unclaimed Property

• Unclaimed Property Annual Report (PDF)

Use Tax

• Use Tax
• Use Tax and Farmers (PDF)
• Use Tax Facts for Vehicle Transactions (PDF)
  • English
  • Español
• Use Tax on Artwork Brochure (PDF)