Tax topics | Washington Department of Revenue

These articles provide information about taxes in Washington state. See our Special Notices for updates to existing tax law, and Industry Guides to better understand tax requirements for specific industries.

Topics	Issue Date	Subjects
Tangible personal property distinguished from real property	12/01/2023	Tangible personal property
Syrup tax - Does it apply on sales to consumers?	06/20/2013	Syrup tax
Swimming pools	02/08/2018	Swimming pools
Surcharges including tariffs	11/15/2018	Surcharges
Spirits sales	09/05/2023	Spirits
Las ventas de licores por el lado de la acera y las entregas de licores	05/05/2020	Spirits
Wireless calling - Sourcing prepaid services	01/13/2010	Sourcing prepaid wireless
Computer software maintenance agreements	04/15/2017	Software
Food benefits under the Supplemental Nutrition Assistance Program (SNAP) or a successor program	08/22/2023	SNAP
How to calculate tax due on meals provided by senior living communities for July 2023 & Q3/2023	07/12/2023	Senior meals
Meals provided to senior residents	10/21/2015	Senior meals
Portable self storage	05/10/2017	Self storage
Self-publishing	11/22/2023	Self publishing
Sales of alcohol for sanitizing purposes	04/07/2020	Sanitizing alcohol
Selling your business	08/22/2023	Sales of business
Is it sales or use tax?	08/28/2023	Sales and use tax
Interim statement regarding rewards programs - commingling rewards program awards	11/12/2014	Rewards
Interim statement regarding rewards programs - deferred sales or use tax	10/01/2014	Rewards
Restocking fees for returned merchandise	01/29/2024	Restocking
Is prepared food more than 75% of your total food sales?	04/12/2021	Restaurant food sales
Rental vs. license to use real estate	11/06/2023	Rental
Clean energy - Renewable energy equipment	02/28/2020	Renewable Energy
Sales and transfers of firearms by licensed dealers	05/08/2023	Remote sales of firearms
Transactions between related parties	01/05/2015	Related parties
Cost reimbursements	02/06/2024	Reimbursements
Refunds - How to request a refund	09/18/2017	Refunds
Recreational services at a glance	10/02/2015	Recreation
Real estate sign service	04/23/2021	Real estate sign
Running, biking and athletic racing events are no longer retail sales	05/09/2016	Racing events
Banked capacity Q&A	02/28/2008	Property tax