Washington Administrative Code Title 458 - Revenue, Department of
Washington Administrative Code (WAC) Title 458 – Department of Revenue
📘 Overview:
WAC Title 458 contains the rules and regulations adopted by the Washington State Department of Revenue (DOR). This title governs the administration of state tax laws, including business and occupation tax, sales and use tax, property tax, excise tax, and other state revenue programs.
🏢 Administering Agency:
Washington State Department of Revenue
Website: dor.wa.gov
📂 Major Subject Areas in Title 458:
1. Sales and Use Tax (Ch. 458-20 – "Excise Tax Rules")
Rules under the "ETA" (Excise Tax Advisory) format
Covers:
Retail sales tax application
Use tax on personal property
Exemptions (e.g., manufacturing, agriculture, exports)
Interstate commerce rules
2. Business & Occupation (B&O) Tax
Taxation on gross receipts from business activities
Differentiates between service businesses, wholesalers, retailers, manufacturers, etc.
Deductions and exemptions for certain industries
3. Property Tax (Chs. 458-07, 458-12, 458-16, etc.)
Valuation methods for real and personal property
Rules on exemptions (e.g., senior/disabled exemptions, nonprofit property)
Assessment and appeal procedures
Tax levy limits and calculations
4. Real Estate Excise Tax (REET)
Rules on the tax due when real property is transferred
Exemptions and special cases (e.g., inheritance, gifts)
5. Taxpayer Rights and Appeals (Ch. 458-14 and 458-18)
Administrative appeals processes
Refund claims, audits, and penalties
Interest waivers and settlement procedures
6. Local Government Tax Authority
Guidance for local jurisdictions on tax levies and budgeting
Local sales tax administration
7. Miscellaneous Programs:
Forest tax (Ch. 458-40)
Leasehold excise tax
Public utility tax
Tobacco and vapor product taxes
Special classifications and exemptions (e.g., tribal taxes, green energy incentives)
🧾 Purpose:
WAC Title 458 ensures transparency and uniformity in applying Washington's tax laws. It provides interpretive guidance, compliance standards, and procedural clarity for taxpayers, businesses, and government officials.
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