What's new
Popular services and resources
- Education: Events and workshops
- Forms and publications
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Forms (new or revised)
October 2026
- October Combined Excise Tax Return (PDF 715.11KB)
- Assessment Roll Corrections Agreed to by the Taxpayer - Form 64 0078 (PDF 179.11KB)
September 2026
- September Combined Excise Tax Return (PDF 708.07KB)
- Quarter 3, 2026 Combined Excise Tax Return (PDF 717.44KB)
- Quarter 3, 2026 Leasehold Excise Tax Return (PDF 341.70KB)
Publications (new or revised)
- Sales and use tax rates
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Effective October 1, 2026
Quarter 4 Local sales and use tax rate change notices
Quarter 4 Motor vehicle sales and leases
Effective Quarter 4: October 1 - December 31, 2026
Local sales and use tax rate flyers
Lodging tax rate flyer
Motor vehicle sales and leases tax rate flyer
Searchable local sales and use tax rate table
- Other webpage content
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Other webpage content (new or revised)
October 2026
- Marketplace sellers
- Solid waste, hazardous waste, and recycling businesses industry guide
- Marketplace facilitators
- Remote sellers
- Washington Tax Decisions
- Income Tax Advisory Workgroup Agenda - October 19, 2026
- Retail taxes compacts
- Edgewood city license
- Capital Gains - My DOR help
- Tumwater office moved
- Income Tax Advisory Workgroup - October 5 meeting materials
- 2026 Jefferson County Levy Review
September 2026
- Tax topic: Lobbyists and lobbying firms
- Solid fuel-burning device fee
- Peer-to-peer car sharing tax
- Special notice: New peer-to-peer car-sharing tax
- Income Tax Advisory Workgroup Agenda - September 21, 2026
- Special notice: Clarifications to taxes on insurers and payback program
- 2026 Limited Scope Review of the Whatcom County Board of Equalization
- Statistics and reports
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Statistics and reports
- News
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News releases
No new news releases at this time. See past releases.
Interim guidance statements
- Issued
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October 2026
- Cancelled
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None at this time.
Interpretive Statements activity
- Proposed
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A Proposed Interpretive Statement is one the department is considering, but has not yet issued. The public may provide feedback on these items.
- Issued
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An Issued Interpretive Statement means the process is complete and the comment period has closed.
2026
- Repealed
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A Repealed Interpretive Statement is one that has been revoked or rescinded by the department.
None at this time
Rule making activity
- Preproposal
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The Preproposal CR-101 is an initial notice to the public on a topic of rule making activity. The purpose is to solicit comments from the public and to announce the date, time, and place of the public meeting.
Note: A public hearing may not occur in the case of an expedited update.
October 2026
September 2026
- Proposal
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The Proposal CR-102 provides a draft rule and updated information. The purpose is to solicit comments from the public on the draft and to announce the date, time, and place of the public hearing.
A CR-105 is also a rule proposal, similar to a CR-102 proposal, except that the rule is being updated under the expedited rulemaking process. Expedited rulemaking allows for a public comment period but does not involve a public hearing. The Department uses expedited rulemaking to conform a rule to changes made by the legislature to tax statutes.
October 2026
- WAC 458-18-220 Refunds – Rate of interest (PDF 892.76KB)
- WAC 458- 30-262 Agricultural land valuation – Interest rate – Property tax component (PDF 892.76KB)
- WAC 458-30-590 Rates of inflation – Publication – Interest rate – Calculation (PDF 892.76KB)
- WAC 458-40-530 Property tax, forest land – Land grades – Operability classes (PDF 1,016.71KB)
- WAC 458-40-540 Forest land values—2026 (PDF 1,016.71KB)
- WAC 458-40-660 Timber excise tax—Stumpage value tables—Stumpage value adjustments (PDF 1,016.71KB)
- WAC 458-19-005 Definitions (PDF 967.26KB)
- WAC 458- 19-045 Levy limit-Removal of limit (lid lift) (PDF 967.26KB)
- WAC 458- 19-055 Levy limit-Proration of earmarked funds (PDF 967.26KB)
- WAC 458- 19-070 Five dollars and ninety cents statutory aggregate dollar rate limit calculation (PDF 967.26KB)
- WAC 458- 19-075 Constitutional one percent limit calculation (PDF 967.26KB)
- WAC 458-20-23801 - Watercraft excise tax - Watercraft depreciation schedule (PDF 983.42KB)
- WAC 458-57-105 – Nature of estate tax, definitions (PDF 930.90KB)
- WAC 458-57-115 – Valuation of property, property subject to estate tax, and how to calculate the (PDF 930.90KB) taxWAC 458-61A-102 – Definitions (PDF 909.99KB)
- WAC 458-61A-1001 – Graduated real estate excise tax rates – Exceptions to graduated rates – Tax avoidance arrangements (PDF 909.99KB)
- WAC 458-20-225 – Hazardous Substance Tax (PDF 891.07KB)
- WAC 458-16A-100 – Senior citizen, persons with disabilities, and veterans with disabilities exemption—Definitions (PDF 907.30KB)
- WAC 458-16A-120 – Senior citizen, persons with disabilities, and veterans with disabilities exemption—Determining combined disposable income (PDF 907.30KB)
- WAC 458-16A-130 – Senior citizen, persons with disabilities, and veterans with disabilities exemption—Qualifications for exemption (PDF 907.30KB)
- WAC 458-18-010 – Deferral of special assessments and property taxes—Definitions (PDF 907.30KB)
- WAC 458-20-240 – Manufacturer's new employee tax credits—Applications filed after June 30, 2010 (PDF 841.43KB)
- WAC 458-16-310 – Community celebration facilities (PDF 896.00KB)
- WAC 458-16-300 – Public meeting hall-Public meeting place-Community meeting hall (PDF 896.00KB)
- WAC 458-16-180 – Public burying grounds or cemeteries (PDF 896.00KB)
- WAC 458-16-165 Conditions under which nonprofit organizations, associations, or corporations may obtain a property tax exemption (PDF 896.00KB)
- WAC 458-16-110 Initial application and renewal declaration (PDF 896.00KB)
- Adopted
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The Adopted CR-103 notice means the rule making process is complete and the rule is final.
October 2026
- Repealed
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A Repealed rule is one that has been revoked or rescinded by the department.
None at this time.
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