Section 458-20-22801 - Tax reporting frequency(1)Introduction.(a) 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), 70A.200 (Litter tax), 70A.205 (Tax on tires), and 84.33 RCW (Forest excise tax), must file an electronic tax return with the department of revenue accompanied by an electronic payment of the tax due; however, the taxes under chapter 82.24 RCW (Tax on cigarettes) must be collected through sales of revenue stamps.(b) Other rules to reference. The department has adopted other rules that readers may want to refer to:(i) WAC 458-20-228 Returns, payments, penalties, extensions, interest, stays of collection.(ii) WAC 458-20-22802 Electronic filing and payment.(2)Reporting frequency. Taxpayers are required to electronically file and pay their excise taxes on a monthly basis. 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. 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 | REPORTING |
LIABILITY IS: | 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: |
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.
(b) Changes in reporting frequency. 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. 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 (a) of this subsection;(ii) A taxpayer or group of taxpayers has substantial periods of no taxable business activity during the calendar year, i.e., temporary businesses;(iii) The department finds a taxpayer or a group of taxpayers has repeatedly failed to comply with tax reporting and/or payment obligations; or(iv) The type of tax reported is required to be filed on a specific reporting frequency.(c) Notice of change in reporting frequency. No change in reporting frequency will be effective except with at least 30 days advance written or electronic notice from the department to the taxpayer at the taxpayer's last provided email address or reported business address.(d) Filing returns. Returns must be submitted electronically. Taxpayers approved by the department may continue to submit paper returns that are either provided by the department, or approved and accepted by the department. Paper forms (including multipurpose returns for past and present reporting periods) are available for download from the department's website at dor.wa.gov. Taxes not reported on 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.
Wash. Admin. Code § 458-20-22801
Amended by WSR 20-22-093, Filed 11/3/2020, effective 12/4/2020Amended by WSR 23-23-124, Filed 11/16/2023, effective 12/17/2023Statutory Authority: RCW 82.32.300, 82.01.060(2), and 82.32.080. WSR 13-22-048, § 458-20-22801, filed 11/1/13, effective 12/2/13. Statutory Authority: RCW 82.32.300 and 82.01.060(2). WSR 10-07-134, § 458-20-22801, filed 3/23/10, effective 4/23/10. Statutory Authority: RCW 82.32.300 and 82.32.045. WSR 90-05-044, § 458-20-22801, filed 2/15/90, effective 3/18/90. WSR 13-21-033, § 458-20-22801, filed 10/9/2013, effective 11/9/2013