CCH's Guidebook to Washington Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in Washington. Designed as a quick reference work, the Guidebook presents succinct discussions of Washington state and local taxes, describing the general provisions of the respective tax laws and regulations and highlighting significant cases and administrative rulings. Published annually, this publication is useful to tax practitioners, in-state and multistate businesspersons, and those who are obligated to file Washington returns or who are required to deal with Washington taxes. This authoritative Guidebook is the one source those involved with Washington taxation need for timely and accurate answers in a convenient and accessible desktop format. It presents concise coverage of the taxes of major interest including: - business and occupation tax - sales and use taxes - estate tax - property tax - unemployment compensation Other Washington taxes are summarized, as well, with emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment. The Guidebook includes additional practical tips, pointers and examples to practitioners by Contributing Editor, Garry G. Fujita of Davis Wright Tremaine. This valuable commentary helps practitioners further apply the complex principles of Washington tax law to specific practice situations. For the user's convenience in determining what is new in the Washington tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key legislative developments in the law. This handbook focuses on the law applicable to the filing of business and occupation and sales and use tax returns in 2006, and legislative changes effective after 2005 are noted with an indication of the effective date to avoid confusion and to assist in future tax planning. Helpful references to the Washington statutes and regulations are provided throughout for those who wish to more fully examine explanations and text of the applicable law. Also, detailed Tables of Contents, Law and Regulations Finding Lists, a Topical Index, and an organized presentation of the content combine to make pinpointing critical information quick and easy.