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)​Content
• 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)