Special Notices | Washington Department of Revenue

Special Notice Title	Issue Date	Year	Subjects
Select Advanced Computing Surcharge	04/13/2020	2020	Advanced computing
Aerospace Manufacturers Tax Incentives	05/14/2020	2020	Aerospace
Non-manufacturer Aerospace Tax Incentives	10/16/2017	2017	Aerospace
Tax Incentives for Federal Aviation Regulation Part 145 Repair Stations	01/24/2018	2018	Aerospace
Aerospace Tooling Manufacturers Tax Incentives	05/14/2020	2020	Aerospace
Farm Worker Drinking Water Special Notice	05/02/2000	2000	Agricultural
The Tax Application for Tree and/or Stump Removal from Existing Orchards	08/06/2000	2001	Agricultural
Taxability of Selling Harvested Mushrooms and Other Forest Products	08/06/2009	2009	Agricultural
Repair Parts and/or Services for Farm Machinery and Equipment - Sales and Use Tax Exemptions Update	06/03/2014	2014	Agricultural
Sales of Propane and Natural Gas to Mint Growers	09/05/2013	2013	Agricultural
Change to the Sales Tax Exemption for Livestock Nutrient Management	06/14/2014	2014	Agricultural
Custom Services for Farmers - B&O and Public Utility Tax Exemption	05/22/2007	2007	Agricultural
Replacement Parts for Irrigation Systems and Water Wells	08/18/2011	2011	Agricultural
Aircraft Excise Tax and Property Tax Exemption on Aircraft Used by Nonprofits as Air Ambulance	04/27/2010	2010	Aircraft Excise Tax
Tax Incentives for Converting Biogas into Marketable Coproducts and Manufacturing Wood Biomass Fuel	06/08/2018	2018	Anaerobic Digesters and Landfills
Architectural Paint Stewardship Assessment (Paint Stewardship Fee)	06/22/2021	2021	Architectural Paint
Return of New Vehicles Under Customer Satisfaction Programs	10/14/2009	2009	Auto/Vehicle Sales
Increased B&O tax rate for certain aerospace tax classification	05/12/2020	2020	B&O Tax
Medicaid incentive payments business and occupation (B&O) tax deductions extended to Medicaid transformation funding	07/17/2023	2023	B&O Tax
Temporary B&O Tax Rate Increase Small Business Credit Increase Active Non-Reporting Change	04/28/2010	2010	B&O Tax
Business and occupation (B&O) tax rate increase for certain travel agents and tour operators	06/19/2019	2019	B&O Tax
Business and occupation (B&O) tax rate increase for Contests of Chance ($50,000 or more a year) and Parimutuel Wagering	07/01/2023	2023	B&O Tax
Director fees subject to Business and Occupation (B&O) tax	05/24/2017	2017	B&O Tax
Scan-down allowances – new business and occupation (B&O)	07/01/2019	2019	B&O Tax
Environmental Handling Charge on Mercury-Containing Light Bulbs Exempt from Business and Occupation (B&O) Tax	01/04/2018	2018	B&O Tax