Washington state administers numerous excise taxes in addition to property, sales and use, and business taxes. An excise tax can be a fixed amount per item or a percentage of the value of the item. A lot of these taxes will probably be obscure to many, depending on what products and/ or services you purchase and/ or engage in. Scan the list below for those taxes applicable to you.
Aircraft Excise Tax Annual Fee
Number of private small planes for personal or business purposes
Single engine, fixed wing:
$65
Small multi-engine, fixed wing:
$80
Large multi-engine, fixed wing:
$95
Turboprop multi-engine, fixed wing:
$115
Turbojet multi-engine, fixed wing:
$140
Helicopter
$90
Sailplane, lighter-than-air, home built:
$35
Aircraft Fuel Tax Rate
Number of gallons of aircraft fuel purchased:
$0.11 per gallon
Beer Tax Rate
How many six-packs of beer purchased?
$0.43 per six-pack
Carbonated Beverage Tax Rate
How many six-packs of carbonated beverages purchased?
$0.12 per six-pack
Cigarette Tax Rate
How many packs of cigarettes purchased? (A pack is 20 cigarettes.):
$3.025 per pack
Enhanced 911 Tax Rate
Enhance 9-1-1 services: Number of switched access lines, radio access lines or interconnected Voice over IP (VOIP) service lines. (Note: Results are based on the maximum state and county rates authorized per month.):
$0.95 per line per month
Enhanced Food Fish Tax Rate
Amount spent on:
Anadromous games fish; Chinook, coho and chum salmon or eggs
5.62%
Sea urchins and cucumbers
4.92%
Pink and sockeye salmon or eggs
3.37%
Shellfish; other food fish or eggs
2.25%
Oysters
0.09%
Hazardous Substance Tax Rate
Amount spent on hazardous substances. List of hazardous substances
0.7%
Heating Oil Insurance Tax Rate
Number of gallons of heating oil purchased:
$0.12 per gallon
Intermediate Care Facilities (IMR) Tax Rate
Gross receipts of intermediate care facilities for services provided to persons with intellectual disabilities:
Gross receipts:
6.0%
King County Food and Beverage Tax Rate
Amount spent on food and beverages sold by restaurants, taverns and bars in King County:
Amount spent:
0.5%
Leasehold Excise Tax Rate
This is a tax on the use of public property by private or commercial businesses, and is in lieu of the property tax.
Amount of rent paid for property:
12.84%
Motor Vehicle Fuel or Special Fuel Tax Rate
Motor vehicle fuel: Gasoline, ethanol and other inflammable gas or liquid used to propel motor vehicles or motorboats. Special fuel: Diesel, biodiesel and other combustible gas or liquid used to propel motor vehicles except those defined as motor vehicle fuel. Dyed diesel and dyed biodiesel aren't considered special fuel unless they are used in violation of Washington law.
Gallons of gasoline purchased:
$0.375 per gallon
Motor Vehicle Sales/Use Tax Rate
This tax is in addition to other applicable taxes. (Basically, it's an additional sales tax on cars.)
Amount spent purchasing, leasing or receiving a transfer of motor vehicles:
0.3%
Natural Gas Use Tax Rate
This is a tax that applies to the use of natural or manufactured gas by a consumer, if the person who sold the gas to the consumer has not paid public utility tax on the sale.
Amount spent on natural gas delivered through a pipeline:
3.852%
Petroleum Products Tax Rate
This is a tax on the first possession of petroleum products within the state.
Amount of the wholesale value of petroleum products:
0.5%
Public Utility Tax Rate
This is a tax on public service businesses, including businesses that engage in transportation, communications, and the supply of energy, natural gas, and water. The tax is in lieu of the business and occupation (B&O) tax. There are five different categories, depending on the specific utility activity.
Amount spent on distribution of water:
5.029%
Amount spend on generation/distribution of electrical power:
3.873%
Amount spent on telegraph companies, distribution of natural gas and collection of sewage:
3.852%
Amount spent on urban transportation and watercraft vessels under 65 feet in length:
0.642%
Amount spent on railroads, railroad car companies, motor transportation and all other public service businesses::
1.926%
Real Estate Excise Tax Rate
This is a tax on the sale of real estate. The real estate excise tax is typically paid by the seller of the property, although the buyer is liable for the tax if it is not paid. The tax also applies to transfers of controlling interests (50 percent or more) in entities that own property in the state.
Amount of the property sold or transferred:
1.28%
Refuse (Solid Waste) Tax Rate
Amount spent for the collection, transfer, storage or disposal of solid waste:
3.6%
Solid Fuel Burning Device Tax Fee
Number of purchased solid fuel burning devices (e.g. wood stove, pellet stove, coal stove, manufactured fireplace, masonry heater, etc.):
$30 per device
Syrup Tax Fee
Number of gallons on the wholesale or retail sale of syrup used in making carbonated beverages (successive sales of previously taxed syrup are not subject to the tax).
Number of gallons:
$1 per gallon
Timber Tax Rate
When timber is harvested from private land, the person who owns the timber at the time of harvest is responsible for the tax. When timber is harvested from public lands, the owner is the first person (other than the public entity) to acquire title or possessory interest to the timber. Amount of stumpage value of timber harvested on state, federal and private land.
Stumpage value:
5.00%
Tire Fee Fee
The tire fee does not apply to the sales of the following: to the federal government that are exempt from sales tax; to Indians delivered to the enrolled member's reservation; re-treaded vehicle tires; and tires provided free of charge under the terms of a recall or warranty service.
Number of new tires purchased:
$1 per tire
Tobacco Products Tax Fee
Amount spent as a distributor for the sale, use, consumption, handling or distribution of cigars, pipe tobacco, chewing tobacco and other tobacco products, except cigarettes.
Amount spent:
75% of wholesale price, with a maximum of $0.50 per cigar
Watercraft Excise Tax Rate
This is an annual tax on the fair market value of non-commercial boats, 16 feet and over, used on Washington waters. This tax is in lieu of the property tax.
Fair market value of all such watercraft owned.:
0.5%, minimum $5
