Return to CHAPTER 2: UNIFORM STATEWIDE CODES
SECTION 7.2.7
REVENUE SOURCE CODES

7.2.7.1 SEQUENTIAL BY CODE NUMBER Effective Date: July 1, 1998

Code
Title

0100 - Taxes
0101
Retail Sales Tax
0102
Tax Credits - Sales Tax
0105
Business and Occupation Tax
0106
Tax Credits - B & O
0108
Brokered Natural Gas
0109
Tax Credits - Brokered Natural Gas
0110
Compensating Tax
0111
Tax Credits - Compensating Tax
0112
Hazardous Substance Tax
0113
Tax Credits - Hazardous Substance
0115
Motor Vehicle Fuel Tax
0116
Use Fuel Tax (Other Than Motor Vehicle Fuel)
0117
State Enhanced 911 Tax
0118
Liter Tax - Liquor
0119
Liquor Sales Tax - Surcharge
0120
Liquor Sales Tax
0121
Beer Tax
0122
Wine Tax
0125
Cigarette Tax
0126
Other Tobacco Products Tax
0128
Solid Waste Collection Tax
0130
Insurance Premium Tax
0131
Carbonated Beverage Tax
0132
Tax Credits - Carbonated Beverage
0134
Tax Credits - Public Utilities
0135
Public Utilities Tax
0136
Public Utilities District Tax
0137
Syrup (Soda) Tax
0138
Tax Credits - Syrup (Soda)
0140
Pari-mutuels Tax
0141
Petroleum Products Tax
0142
Tax Credits - Petroleum Products
0143
Medicaid Tax
0145
Amusements Tax
0149
Watercraft Excise Tax
0150
Property Tax
0151
Excise Taxes - Other
0155
Inheritance/Estate Taxes
0157
Real Estate Excise Tax
0158
Motor Vehicle Excise Tax
0159
Leasehold Excise Tax
0160
Commercial Fishing - Privilege Tax
0170
Other Taxes
0175
Penalties and Interest
0180
Timber Tax
0199
Tax Revenue Suspense (Department of Revenue Use Only)
0200 - Licenses, Permits, and Fees
0201
Accountants
0202
Auctioneers
0203
Agriculture/Aquaculture Licenses and Fees
0204
Aircraft
0205
Alcoholic Beverages
0206
Alias Business Certification Fees
0207
Other Health Professions Licenses
0208
Architect Licenses
0209
Beautician Licenses
0210
Athletic Licenses
0211
Gambling Licenses and Fees
0212
Banking Licenses and Fees
0213
Barber Licenses
0214
Property Tax Exemption Application Fees
0216
Hearing Aid Consultants
0217
Cemetery Fees
0218
Land Sales Disclosure Act
0219
Certified Psychologist Licenses
0220
Charitable Funds Solicitation
0221
Cigarette Fees and Licenses
0222
Commercial Driver Schools
0223
Contractors Registration
0224
Collection Agencies
0225
Burning Permit Fees
0226
Corporation Licenses and Fees
0228
Debt Adjuster Licenses
0229
Electrical Licenses
0230
Escrow Transaction Licenses
0231
Employment Agency Licenses
0232
Engineering and Surveying Licenses
0233
Farm Labor Licenses
0234
Educational Institutions Registration Fees
0235
Superior Court Fines and Forfeitures
0236
Firearms Licenses, Fees, and Permits
0237
Commercial Fishing Licenses
0238
Franchise Licenses
0240
Funeral Licenses
0241
Superior Court Filing Fees
0242
Health Fees and Licenses
0243
Litter Control Fees
0244
Horse Racing Licenses and Fees
0245
Hunting and Fishing Licenses
0246
Insurance Licenses and Fees
0247
Librarian Certificates
0248
Liquid Fuel Licenses
0249
Landscape Architects
0250
Fireworks Licenses
0251
Dental Licenses
0252
Medical Licenses
0253
Motor Vehicle Licenses
0254
Motor Vehicle Operator Licenses
0255
Automobile Sales Licenses
0256
Notary Fees and Commission of Deeds
0257
Licensed Practical Nurse Licenses
0258
Registered Nurse Licenses
0259
Oil and Gas Well Drilling Permits
0260
Optician Licenses
0261
Optometrist Licenses
0262
Pharmacy Licenses
0263
Puget Sound Pilot Licenses
0264
Nursing Home Administrative Licenses
0266
Power Licenses
0267
Proprietary Schools Licenses
0268
Public Utilities Regulatory Fees
0269
Business Opportunity License
0270
Real Estate Licenses
0271
Sewage Treatment Plant Operator Licenses
0272
Safety Inspection Licenses and Fees
0273
Sanitarian Licenses
0274
Savings and Loan Licenses and Fees
0275
Oculist Licenses
0276
Forest Practices Permit Fees
0277
Security Licenses, Permits, and Fees
0278
Occupational Therapist Licenses
0279
Vessel Registration Fees
0280
Tax Exemption Permits
0281
Sellers of Travel
0282
Distribution of Liquor License Fees - Class H
0283
Veterinarian Licenses
0284
Distribution of Liquor License Fees - Class A-F
0285
Water Resources Fees
0286
Water Quality Fees
0287
Well Construction and Licensing
0288
Ecology Environmental Fees
0290
Log Patrol Licenses
0291
Marriage Licenses
0292
Master License Delinquency Fees
0293
Excise Tax Registration Certificates
0294
Hazardous Waste Fees
0295
Certified Acupuncturist Licenses
0296
Replacement Tire Assessments
0299
Other Licenses, Permits, and Fees
0300 - Federal Grants-In-Aid
0301
Statewide Indirect Cost Recoveries
0303
Federal Revenue Distributions
0305
Non-Federal Assistance - Other
0307
Non-Federal Assistance - Vendor Services
0310
Department of Agriculture
0311
Department of Commerce
0312
Department of Defense
0314
Department of Housing and Urban Development
0315
Department of the Interior
0316
Department of Justice
0317
Department of Labor
0319
Department of State
0320
Department of Transportation
0321
Department of the Treasury
0323
Appalachian Regional Commission
0327
Office of Personnel Management
0329
Commission on Civil Rights
0330
Equal Employment Opportunity Commission
0332
Federal Communications Commission
0333
Federal Maritime Commission
0334
Federal Mediation and Conciliation Service
0336
Federal Trade Commission
0339
General Services Administration
0340
Government Printing Office
0341
Interstate Commerce Commission
0342
Library of Congress
0343
National Aeronautics and Space Administration
0344
National Credit Union Administration
0345
National Foundation on the Arts and the Humanities
0346
National Labor Relations Board
0347
National Science Foundation
0353
President's Committee on Employment of People with Disabilities
0357
Railroad Retirement Board
0358
Securities and Exchange Commission
0359
Small Business Administration
0361
International Trade Commission
0362
Tennessee Valley Authority
0364
Veterans Administration
0366
Environment Protection Agency
0368
National Gallery of Art
0370
Overseas Private Investment Corporation
0377
Nuclear Regulatory Commission
0378
Commodity Futures Trading Commission
0381
Department of Energy
0382
U. S. Information Agency
0383
Federal Emergency Management Agency
0384
Department of Education
0385
Scholarship and Fellowship Foundations
0386
Pension Benefit Guaranty Corporation
0388
Architectural and Transportation Barriers Compliance Board
0389
National Archives and Records Administration
0391
United States Institute of Peace
0392
National Council on Disability
0393
Department of Health and Human Services
0394
Corporation for National and Community Service
0395
Executive Office of the President
0396
Social Security Administration
0399
Miscellaneous Federal Revenue
0400 - Charges and Miscellaneous Revenue
0401
Treasury Investment Income
0402
Income from Property
0403
Juvenile Court Fees
0404
Cost of Supervision Assessment Fee
0405
Fines and Forfeits
0406
Litter Control Revenue
0407
Patient Care
0408
Treasury Deposit Income
0409
Local Investment/Interest Income
0410
Unclaimed Monies
0411
Dividend Income
0412
Public Disclosure Escheats
0415
Sale of Property - Timber
0416
Sale of Property - Other
0417
Victims of Crime Compensation
0418
Gain or Loss On Sale of Fixed Assets
0419
Support Enforcement Service Fees
0420
Charges For Services
0421
Publications and Documents
0423
Board, Room, and Meals
0424
Tuition and Fees
0425
Filing Fees and Legal Services
0426
Highway Construction and Maintenance
0427
Property and Resources Management
0428
Other Charges for Current Services
0429
Natural Resources Equipment Rental
0430
Dedicated Student Fees
0431
Miscellaneous Student Fees
0434
Hazardous Waste Cleanup Recoveries
0435
Energy Facility Application and Monitoring Fees
0440
Indirect Cost Reimbursement
0441
Contributions and Grants
0444
Grant Repayments
0445
Unemployment Compensation Reimbursement
0446
Federal Revenue - Pass Through
0450
Sales of Goods and Supplies - Proprietary Funds
0455
Sales of Liquor
0460
Bond Proceeds
0461
Bond Transfers Out
0462
Bond Transfers In
0463
Bond Proceeds - Expenses
0465
Note Proceeds
0470
Judicial Information System Fees
0477
Lottery Ticket Proceeds
0478
Lottery Ticket Returns
0480
Operating Transfers - In
0481
Operating Transfers - Out
0482
Investment Administration Transfers (SIB Only)
0483
Retirement System Transfer
0485
Immaterial Prior Period Adjustments
0490
Cash Over and Short
0495
Commuting Reimbursement
0496
Insurance Premiums
0497
Charges For Transportation Services
0498
Tort Claim Reimbursement
0499
Other Revenue
0500 - Private/Local Charges and Miscellaneous Revenue, and State Revenue for Distribution
0525
Filing Fees
0570
Fire Insurance Premium Distributions
0571
PUD Excise Tax Distributions
0572
Prosecuting Attorney Distributions
0573
Motor Vehicle Excise Tax Distributions
0574
Mass Transit Distributions
0575
Travel Trailer Distributions
0576
Boating Safety Distributions
0577
Public Health Distributions
0578
Motor Vehicle Fuel Tax Distributions
0598
Other Miscellaneous Revenue Distributions
0599
Other Tax Distributions
0600 - Trust Revenues and Treasurer's Transfers
0602
Employer Pension Contributions
0603
Member Pension Contributions
0604
State Pension Contributions
0605
Unemployment Compensation Contributions
0610
Workers' Compensation Contributions
0615
Old Age and Survivors' Insurance Contributions
0625
Participant Contributions
0680
Pension Benefit Reserves Transfers In (DRS Only)
0681
Pension Benefit Reserves Transfers Out (DRS Only)
0700 - Other Miscellaneous Revenue
0703
Capital Gains
0704
Capital Loss
0705
Costs of Investment Activities
0706
Amortization
0707
Noncash Certificates of Participation
0708
Deferred Compensation
0709
Noncash Capital Lease Acquisition
0712
Donations of Commodities
0714*
Interagency Reimbursements
0715*
Recoveries of Current Appropriation Expenditures
0716
Recoveries of Prior Appropriation Expenditures
0717*
Child Support Payments
0723
Refunds on Account of Forgery (Prior)
0726
Noncash Revenue Transfers - Compensation
0727
Noncash Revenue Transfers - Other
0730*
Items Placed in Suspense
0731*
Undistributed Receipts
0737*
Recoveries of Foster Care Expenditures
0738
Recoveries of Student Financial Aid Expenditures
0746*
State Self-Pay Refunds
0747*
Higher Education Self-Pay Refunds
0748*
Rental Excise Tax Suspense
0751
Interest Expense on Reverse Repurchase Agreements (OST only)
0755
Payments to Refunded Bond Escrow Agents
0759
Proceeds of Refunding Bonds
0765
Loan Principal Repayment
0777
Agency Incentive Savings Transfers In (OFM Only)
0781
Operating Transfers - Arbitrage
0782
Operating Transfers - Arbitrage Reimbursements
0783
Operating Transfers - Debt Service
0784
Operating Transfers - Debt Service Reimbursements
0785
Operating Transfers - Sales Taxes
0786
Operating Transfers - Motor Fuel Taxes
0787
Operating Transfers - Fiscal Agent
0788
Operating Transfers - Property Taxes
0789
Operating Transfers - Higher Education Fees
0791*
Deposit Adjustments and Returned Checks
* At fiscal year end, amounts in these revenue source codes are to be reclassified to the appropriate asset, liability, revenue, or expenditure/expense account per Fiscal Year Cut-Off Procedures.


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