RCW 82.32.045
Taxes—When due and payable—Reporting periods—Verified annual returns—Relief from filing requirements.
(1) Except as otherwise provided in this chapter and subsection (6) of this section, 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 April 15th of the year 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.
(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 $125,000;
(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.
(6)(a) Taxes imposed under chapter 82.08 or 82.12 RCW on taxable events that occur beginning January 1, 2019, through June 30, 2019, and payable by a consumer directly to the department are due, on returns prescribed by the department, by July 25, 2019.
(b) This subsection (6) does not apply to the reporting and payment of taxes imposed under chapters 82.08 and 82.12 RCW:
(i) On the retail sale or use of motor vehicles, vessels, or aircraft; or
(ii) By consumers who are engaged in business, unless the department has relieved the consumer of the requirement to file returns pursuant to subsection (5) of this section.
[ 2022 c 295 § 2. Prior: 2019 c 63 § 2; 2019 c 8 § 302; 2010 1st sp.s. c 23 § 1103; 2006 c 256 § 1; 2003 1st sp.s. c 13 § 8; 1999 c 357 § 1; 1996 c 111 § 3; 1983 2nd ex.s. c 3 § 63; 1982 1st ex.s. c 35 § 27; 1981 c 172 § 7; 1981 c 7 § 1.]
NOTES:
Application—2022 c 295: See note following RCW 82.04.4451.
Findings—Intent—2019 c 63: "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." [ 2019 c 63 § 1.]
Effective date—2019 c 8 §§ 105, 301, 302, 401, and 704: See note following RCW 82.08.010.
Existing rights and liability—Retroactive application—2019 c 8: See notes following RCW 82.02.250.
Effective date—2010 1st sp.s. c 23: See note following RCW 82.32.655.
Findings—Intent—2010 1st sp.s. c 23: See notes following RCW 82.04.220.
Effective dates—2006 c 256: "(1) Sections 1 through 4 of this act take effect August 1, 2006.
(2) Sections 6 and 7 of this act take effect July 1, 2006." [ 2006 c 256 § 9.]
Application—2006 c 256: "(1) Sections 1 through 3 of this act apply to returns due after July 31, 2006.
(2) Section 4 of this act applies to payments due after July 31, 2006.
(3) Section 6 of this act only applies to assessments originally issued after June 30, 2006." [ 2006 c 256 § 7.]
Savings—2006 c 256: "This act does not affect any existing right acquired or liability or obligation incurred under the sections amended in this act or under any rule or order adopted under those sections, nor does it affect any proceeding instituted under those sections." [ 2006 c 256 § 8.]
Effective dates—2003 1st sp.s. c 13: See note following RCW 63.29.020.
Intent—1999 c 357: "It is the intent of the legislature to allow the department of revenue to increase its ability to provide timely and cost-effective service to taxpayers." [ 1999 c 357 § 2.]
Effective date—1999 c 357: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 1999." [ 1999 c 357 § 4.]
Findings—Purpose—Effective date—1996 c 111: See notes following RCW 82.32.030.
Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
Severability—Effective dates—1982 1st ex.s. c 35: See notes following RCW 82.08.020.
Effective dates—1981 c 172: See note following RCW 82.04.240.
Effective date—1981 c 7: "This act shall take effect October 1, 1981." [ 1981 c 172 § 9; 1981 c 7 § 5.]
Structure Revised Code of Washington
Chapter 82.32 - General Administrative Provisions.
82.32.010 - Application of chapter stated.
82.32.023 - Definition of product for agreement purposes.
82.32.026 - Registration—Seller's agent—Streamlined sales and use tax agreement.
82.32.030 - Registration certificates—Threshold levels—Central registration system.
82.32.033 - Registration certificates—Special events—Promoter's duties—Penalties—Definitions.
82.32.052 - Interest and penalties—Waiver for amounts unpaid as of February 1, 2011.
82.32.055 - Interest and penalties—Waiver for military personnel.
82.32.057 - Application of interest to delinquent taxes—Extensions.
82.32.062 - Additional offset for excess payment of sales tax.
82.32.085 - Electronic funds transfer—Generally.
82.32.087 - Direct pay permits.
82.32.090 - Late payment—Disregard of written instructions—Evasion—Penalties.
82.32.105 - Waiver or cancellation of penalties or interest—Rules.
82.32.110 - Examination of books or records—Subpoenas—Contempt of court.
82.32.117 - Application for court approval of subpoena prior to issuance—No notice required.
82.32.120 - Oaths and acknowledgments.
82.32.130 - Notice and orders—Service.
82.32.135 - Notice, assessment, other information—Electronic delivery.
82.32.140 - Taxpayer quitting business—Liability of successor.
82.32.150 - Contest of tax—Prepayment required—Restraining orders and injunctions barred.
82.32.160 - Correction of tax—Administrative procedure—Conference—Determination by department.
82.32.170 - Reduction of tax after payment—Petition—Conference—Determination by department.
82.32.180 - Court appeal—Procedure.
82.32.190 - Stay of collection pending suit—Interest.
82.32.200 - Stay of collection—Bond—Interest.
82.32.210 - Tax warrant—Filing—Lien—Effect.
82.32.212 - Tax warrant—Notice of lien.
82.32.215 - Revocation of certificate of registration.
82.32.220 - Execution of warrant—Levy upon property—Satisfaction.
82.32.230 - Agent of the department of revenue may execute.
82.32.237 - Notice and order to withhold and deliver—Continuing lien—Effective date.
82.32.240 - Tax constitutes debt to the state—Priority of lien.
82.32.245 - Search for and seizure of property—Warrant—Procedure.
82.32.260 - Payment condition to dissolution or withdrawal of corporation.
82.32.265 - Use of collection agencies to collect taxes outside the state.
82.32.270 - Accounting period prescribed.
82.32.280 - Tax declared additional.
82.32.290 - Unlawful acts—Penalties.
82.32.291 - Reseller permit—Unlawful use—Penalty—Rules.
82.32.300 - Department of revenue to administer—Chapters enforced by liquor and cannabis board.
82.32.310 - Immunity of officers, agents, etc., of the department of revenue acting in good faith.
82.32.330 - Disclosure of return or tax information.
82.32.340 - Chargeoff of uncollectible taxes—Destruction of files and records.
82.32.350 - Closing agreements authorized.
82.32.360 - Conclusive effect of agreements.
82.32.380 - Revenues to be deposited in general fund.
82.32.410 - Written determinations as precedents.
82.32.430 - Liability for tax rate calculation errors—Geographic information system.
82.32.440 - Project on sales and use tax exemption requirements.
82.32.470 - Transfer of sales and use tax on toll projects.
82.32.480 - Washington forest products commission—Disclosure of taxpayer information.
82.32.490 - Electronic database for use by mobile telecommunications service provider.
82.32.495 - Liability of mobile telecommunications service provider if no database provided.
82.32.500 - Determination of taxing jurisdiction for telecommunications services.
82.32.505 - Telecommunications services—Place of primary use.
82.32.510 - Scope of mobile telecommunications act—Identification of taxable and nontaxable charges.
82.32.515 - Applicability of telephone and telecommunications definitions.
82.32.520 - Sourcing of calls.
82.32.525 - Purchaser's cause of action for over-collected sales or use tax.
82.32.531 - Nexus—Trade convention attendance or participation.
82.32.532 - Digital products—Nexus.
82.32.533 - Digital products—Amnesty.
82.32.534 - Annual report requirement for tax preferences.
82.32.537 - Silicon smelters—Annual survey or report.
82.32.550 - "Commercial airplane," "component," and "superefficient airplane"—Definitions.
82.32.558 - Tax deferral—Eligible projects—Application.
82.32.559 - Tax deferral—Eligible projects—Deposit of funds.
82.32.580 - Sales and use tax deferral—Historic automobile museum.
82.32.590 - Annual tax performance reports—Failure to file.
82.32.600 - Annual tax performance reports—Electronic filing.
82.32.605 - Annual tax performance report—Hog fuel.
82.32.660 - Tax avoidance—Statutory application.
82.32.670 - Tax evasion by electronic means—Seizure and forfeiture.
82.32.680 - Tax evasion by electronic means—Search and seizure.
82.32.700 - Administration of the sales and use tax for hospital benefit zones.
82.32.715 - Monetary allowances—Streamlined sales and use tax agreement.
82.32.720 - Vendor compensation—Streamlined sales and use tax agreement.
82.32.725 - Amnesty—Streamlined sales and use tax agreement.
82.32.730 - Sourcing—Streamlined sales and use tax agreement.
82.32.740 - Taxability matrix—Liability—Streamlined sales and use tax agreement.
82.32.750 - Purchaser liability—Penalty—Streamlined sales and use tax agreement.
82.32.765 - Local revitalization financing—Reporting requirements.
82.32.770 - Sourcing compliance—Taxpayer relief—Collection and remittance errors.
82.32.780 - Reseller's permit—Taxpayer application.
82.32.783 - Reseller's permit—Contractor application.
82.32.784 - Reseller's permit—Information required.
82.32.785 - Reseller's permit—Voluntary electronic verification.
82.32.787 - Reseller's permit—Request for copies.
82.32.805 - Tax preferences—Expiration dates.
82.32.808 - Tax preferences—Performance statement requirement.
82.32.850 - Significant commercial airplane manufacturing—Tax preference—Contingent effective date.
82.32.860 - Liquefied natural gas—Estimated sales tax revenue.
82.32.865 - Nonresident vessel permit.