WAC 458-20-22801
Tax reporting frequency -- Forms. (1)
Introduction. Every person liable for an excise tax imposed
by the laws of the state of Washington for which the
department of revenue has primary or secondary administrative
responsibility, i.e., Title 82 RCW and chapters 67.28
(Hotel/motel tax), 70.93 (Litter tax), 70.95 (Tax on tires),
and 84.33 RCW (Forest excise tax), must file a tax return with
the department of revenue accompanied by a payment of the tax
due; Provided, The taxes under chapter 82.24 RCW (Tax on
cigarettes) must be collected through sales of revenue stamps.
(2) Reporting frequency -- Forms. Combined excise tax
returns with payments of the tax due are to be filed monthly. However, the department may relieve any taxpayer or class of
taxpayers from this monthly obligation and may require the
return to cover other longer reporting periods, but not in
excess of one year. See: RCW 82.32.045.
(a) General rule. Unless otherwise provided by the
department, a taxpayer must report and pay taxes due according
to the following schedule:
IF ANNUAL ESTIMATED TAX
LIABILITY IS:
REPORTING
FREQUENCY
Over $4800.00 per year
Monthly returns:
Between $1050.00 & $4800.00 per
year
Quarterly returns:
Less than $1050.00 per year
Annual returns:
(b) When requested by a taxpayer or group of taxpayers,
the department may approve more frequent or less frequent
reporting if, in the opinion of the department, the change
assists the department in the efficient and effective
administration of the tax laws of this state.
(c) For the same reasons, the department may require a
taxpayer or group of taxpayers to report more frequently or
less frequently. Changes in reporting frequency are effective
only after the department has consented to or required the
change, and notice of the change has been given by the
department to the taxpayer or group of taxpayers.
(d) Situations when changes in reporting frequency may be
approved or required include, but are not limited to, the
following:
(i) An increase or decrease in the estimated annual tax
liability of a taxpayer results in a different threshold as
provided in section (2)(a) above;
(ii) A taxpayer or group of taxpayers has substantial
periods of no taxable business activity during the calendar
year, i.e., seasonal businesses;
(iii) The department finds a taxpayer or a group of
taxpayers has repeatedly failed to comply with tax reporting
and/or payment obligations.
(e) Notice. No change in reporting frequency will be
effective except upon at least thirty days advance written
notice from the department to the taxpayer at the taxpayer's
last reported business address.
(f) Forms. Returns must be made upon forms which are
either provided by the department, or approved and accepted by
the department. Forms (including blank returns for past and
present reporting periods) are available for download from the
department's web site.
(g) Taxes not reported upon the combined excise tax
return, i.e. forest excise tax, etc. must be reported at such
times and upon such forms as are otherwise provided by the
department.
(3) See WAC 458-20-228 for information on returns,
remittances, penalties, extensions, stay of collection.
(4) See WAC 458-20-22802 for information on available
electronic methods for filing and paying taxes. Note: Use of
e-file and e-pay are mandatory for some specific taxpayers.