// Articles & Hot Topics
Articles & Hot Topics
Published Washington Tax Desk analysis and active issue pages in one place.
// Articles
Articles
// DOR guidance
DOR Publishes New Guidance on Casual or Isolated Sales: What Registered Businesses Need to Know
Washington DOR added a new tax topic page clarifying when casual or isolated sales are exempt from B&O tax—and when sales tax and reporting obligations still apply. Registered businesses that occasionally sell assets outside their normal course of business should review the guidance.
// Apportionment
Apportioning Investment Income
Analysis of Washington DOR guidance on attributing investment income under the apportionment cascade.
// Margins tax
Washington Margins Tax: Overview
A proposal summary for replacing Washington's B&O tax with a Texas-style margins tax over a five-year transition period.
// Hot Topics
Hot Topics
// Retail services
Washington Retail Services Sales Tax
Track ESSB 5814, ESSB 6113, sourcing, MPU, DOR interim guidance, and the scheduled 2029 repeal for most newly taxable services.
// Implementation watch
Washington Millionaires Tax
Follow the 9.90% income-tax program, 2028 start date, 2029 return/payment timeline, litigation risk, and retail-services tax relief connection.