H-0337.1
HOUSE BILL 1059
State of Washington | 66th Legislature | 2019 Regular Session |
ByRepresentatives Van Werven, Kraft, Kilduff, Chambers, Eslick, Vick, and Leavitt
Prefiled 12/17/18.Read first time 01/14/19.Referred to Committee on Finance.
AN ACT Relating to extending the business and occupation tax return filing due date for annual filers; amending RCW
82.32.045; and creating a new section.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1. The legislature finds that the filing of an annual excise tax return by January 31st can be a hardship for those many taxpayers, including self-employed taxpayers, who must wait to receive a 1099 form. Therefore, some state taxpayers do not receive the information they need to accurately file their taxes until on or shortly after the current state filing deadline. The legislature finds that it is an unnecessary burden on taxpayers, and an inefficient use of state time and resources, to require them to file their return under the current timeline using the best information available to them and then subsequently amend their return at a later date. The legislature intends to address this by extending the deadline for taxpayers who qualify to be annual filers.
Sec. 2. RCW
82.32.045 and 2010 1st sp.s. c 23 s 1103 are each amended to read as follows:
(1) Except as otherwise provided in this chapter, payments of the taxes imposed under chapters
82.04, 82.08, 82.12, 82.14, and
82.16 RCW, along with reports and returns on forms prescribed by the department, are due monthly within twenty-five days after the end of the month in which the taxable activities occur.
(2) The department of revenue may relieve any taxpayer or class of taxpayers from the obligation of remitting monthly and may require the return to cover other longer reporting periods, but in no event may returns be filed for a period greater than one year. Except as provided in subsection (3) of this section, for these taxpayers, tax payments are due on or before the last day of the month next succeeding the end of the period covered by the return.
(3) For annual filers, tax payments, along with reports and returns on forms prescribed by the department, are due on or before the first day of the third month immediately following the end of the period covered by the return.
(4) The department of revenue may also require verified annual returns from any taxpayer, setting forth such additional information as it may deem necessary to correctly determine tax liability.
(((4)))(5) Notwithstanding subsections (1) and (2) of this section, the department may relieve any person of the requirement to file returns if the following conditions are met:
(a) The person's value of products, gross proceeds of sales, or gross income of the business, from all business activities taxable under chapter
82.04 RCW, is less than:
(i) Twenty-eight thousand dollars per year; or
(ii) Forty-six thousand six hundred sixty-seven dollars per year for persons generating at least fifty percent of their taxable amount from activities taxable under RCW
82.04.255,
82.04.290(2)(a), and
82.04.285;
(b) The person's gross income of the business from all activities taxable under chapter
82.16 RCW is less than twenty-four thousand dollars per year; and
(c) The person is not required to collect or pay to the department of revenue any other tax or fee which the department is authorized to collect.
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