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Publishing your Rule 100 decision

Publishing criteria

A determination may be published when all of the following criteria are met:

  1. The decision is a well-reasoned application of the law to a specific set of facts.
  2. The decision addresses only the law and facts necessary to resolve this case.
  3. The decision is needed to:
    1. Provide guidance on a previously unaddressed area of the law, and to articulate the Department’s current policy;
    2. Apply the law to a significantly different set of facts;
    3. Overrule a published determination; or
    4. Provide a better or more current articulation on how the law should be interpreted.
  4. The decision can be effectively sanitized, or the taxpayer will grant a waiver of the secrecy clause.

Request publication

You may request that your decision be published if it meets the criteria above.

Search published decisions

You may search for Washington Tax Decisions (WTDs) using Taxpedia, the Department's online tax research tool.