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Washington Administrative Decisions & Agency Guidance: Tax & Utilities

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Updated Jan. 10, 2014.

This research guide introduces legal researchers to the Washington state agencies responsible for issuing tax-related decisions and guidance materials.This guide is not comprehensive; it is intended to alert legal researchers to some of the important legal information available at free administrative agency websites.

Revenue Department

The Department of Revenue is the primary Washington agency responsible for collecting taxes. It issues a number of decisions and guidance documents.

WA Department of Revenue's Taxpedia
is a searchable portal for a variety of tax cases, laws, laws, regulations, and guidance materials, including excise tax advisories, property tax advisories, and tax decisions.


Additional pages covers specific types of interpretive materials:


Board of Tax Appeals

The Board is an independent agency that "hears appeals from decisions of the County Boards of Equalization and the State Department of Revenue."

Decisions: includes decisions from the last 30 days and a searchable archive (1986-date)


Utilities and Transportation Commission

Washington Utilities and Transportation CommissionThe Records Center is the primary source for various filings and proceedings. Search by company name, date, docket number, filing type, or industry.

The Hearings page links to recent transportation and utilities hearings.

The Regulated Industries page includes links to active cases under each of four major categories: energy, telecommunications, transportation, and water.


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