WSR 13-22-048
[Filed November 1, 2013, 10:14 a.m., effective December 2, 2013]
Effective Date of Rule: Thirty-one days after filing.
Purpose: The department is amending WAC 458-20-22801 (Rule 22801) to recognize provisions of chapter 24, Laws of 2011. This legislation requires taxpayers to file and pay taxes electronically.
Citation of Existing Rules Affected by this Order: Amending WAC 458-20-22801 Tax reporting frequency.
Statutory Authority for Adoption: RCW 82.32.300 and 82.01.060(2).
Other Authority: RCW 82.32.080.
Adopted under notice filed as WSR 13-16-092 on August 7, 2013.
Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.
Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 1, Repealed 0.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.
Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0.
Date Adopted: November 1, 2013.
Alan R. Lynn
Assistant Director
AMENDATORY SECTION (Amending WSR 10-07-134, filed 3/23/10, effective 4/23/10)
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)) an electronic tax return with the department of revenue accompanied by ((a)) an electronic payment of the tax due; ((Provided)) however, 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)). 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. 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:
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)) 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;
(iv) The type of tax reported is required to be filed on a specific reporting frequency.
(e) Notice. No change in reporting frequency will be effective except upon at least thirty days advance written or electronic notice from the department to the taxpayer at the taxpayer's last provided e-mail address or reported business address.
(f) ((Forms.)) Filing. Returns must be ((made upon forms which)) 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 ((blank)) multipurpose 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.))