The Tax Structure Work Group (TSWG), created by the Legislature, is holding a series of virtual listening sessions this Fall. The series will allow legislators to learn about various tax policies and help the TSWG develop alternative scenarios to share with the public in 2021. These listening sessions are for technical stakeholders engaged with tax policy. The TSWG will conduct additional engagement for community members and businesses across the state next year.
See below for a list of listening session topics and registration information.
Selective Sales Taxes: This policy area includes targeted sales taxes on certain products, sometimes called “sin taxes.” This listening session will cover the cigarette tax, syrup tax, tobacco tax, spirits sales tax, spirits liter tax, vapor product tax, and marijuana excise tax. Invited presenters will share with legislators the strengths and weaknesses of selective sales taxes.
- When: 10/13/2020, 3:00 p.m.-5:00 p.m.
- How: Register for the virtual listening session by clicking this link.
Estate Taxes: The estate tax applies to transfers of property located in Washington upon the owner’s death. Invited presenters will share with legislators the strengths and weaknesses of estate taxes.
- When: 10/27/2020, 12:30 p.m. – 2:30 p.m.
- How: Register for the virtual listening session by clicking this link.
Real Property and Personal Property Taxes: This policy area covers real property tax on land and buildings, structures, or improvements affixed to the land, as well as personal property taxes on other items used in business. Invited presenters will share with legislators the strengths and weaknesses of real and personal property taxes.
- When: 10/29/2020, 12:00 p.m. – 2:00 p.m.
- How: Register for the virtual listening session by clicking this link.
Business & Occupation (B&O) Tax and Public Utility Tax: The B&O tax is levied on the gross receipts of all business activities conducted within the state, except for public utilities, which are subject to a public utility tax. This listening session will focus on the strengths and weaknesses of the B&O tax and public utility tax.
- When: 10/29/2020, 3:00 – 5:00 p.m.
- How: Register for the virtual listening session by clicking this link.
Retail Sales & Use Taxes: The sales tax is paid on each retail sale of most articles of tangible personal property and certain services. The use tax is imposed on the use of tangible personal property when the sale or acquisition has not been subject to the sales tax. Listening session presenters will share with legislators the strengths and weaknesses of retail sales and uses taxes.
- When: 11/9/2020, 11:00 a.m. – 1:00 p.m.
- How: Register for the virtual listening session by clicking this link.
The listening sessions’ outcomes will be documented in a thematic summary for TSWG members to read in advance of their December 4 meeting.
