Revised Code of Washington - RCW Title 82 Excise Taxes - Chapter 82.32 General Administrative Provisions

82.32.010 Application of chapter stated
The provisions of this chapter shall apply with respect to the taxes imposed under chapters 82.04 through 82.14 RCW, under RCW 82.14B.030(3), under chapters 82.16 ...

82.32.020 Definitions
For the purposes of this chapter: (1) The meaning attributed in chapters 82.01 through 82.27 RCW to the words and phrases "tax year," "taxable year," ...

82.32.023 Definition of product for agreement purposes
For purposes of compliance with the requirements of the agreement only, and unless the context requires otherwise, the terms "product" and "products" refer to tangible ...

82.32.026 Registration -- Seller's agent -- Streamlined sales and use tax agreement
(1) A seller, by written agreement, may appoint a person to represent the seller as its agent. The seller's agent has authority to register the ...

82.32.030 Registration certificates -- Threshold levels -- Central registration system
(1) Except as provided in subsections (2) and (3) of this section, if any person engages in any business or performs any act upon which ...

82.32.033 Registration certificates -- Special events -- Promoter's duties -- Penalties -- Definitions
(1) A promoter of a special event within the state of Washington shall not permit a vendor to make or solicit retail sales of tangible ...

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, payments of the taxes imposed under chapters 82.04, 82.08, 82.12, 82.14, and 82.16 RCW, along with reports ...

82.32.050 Deficient tax or penalty payments -- Notice -- Interest -- Limitations -- Time extension or correction of an assessment during state of emergency
(1) If upon examination of any returns or from other information obtained by the department it appears that a tax or penalty has been paid ...

82.32.055 Interest and penalties -- Waiver for military personnel
(1) Subject to the requirements in subsections (2) through (4) of this section, the department shall waive or cancel interest and penalties imposed under this ...

82.32.060 Excess payment of tax, penalty, or interest -- Credit or refund -- Payment of judgments for refund
(1) If, upon receipt of an application by a taxpayer for a refund or for an audit of the taxpayer's records, or upon an examination ...

82.32.062 Additional offset for excess payment of sales tax
In addition to the procedure set forth in RCW 82.32.060 and as an exception to the four-year period explicitly set forth in RCW 82.32.060, an ...

82.32.065 Tax refund to consumer under new motor vehicle warranty laws -- Credit or refund to new motor vehicle manufacturer
If a manufacturer makes a refund of sales tax to a consumer upon return of a new motor vehicle under chapter 19.118 RCW, the department ...

82.32.070 Records to be preserved -- Examination -- Estoppel to question assessment -- Unified business identifier account number records
(1) Every person liable for any fee or tax imposed by chapters 82.04 through 82.27 RCW shall keep and preserve, for a period of five ...

82.32.080 Payment by check -- Electronic funds transfer -- Rules -- Mailing returns or remittances -- Time extension -- Deposits -- Time extension during state of emergency -- Records -- Payment must accompany return
(1) Payment of the tax may be made by uncertified check under such regulations as the department shall prescribe, but, if a check so received ...

82.32.085 Electronic funds transfer -- Generally
(1) "Electronic funds transfer" means any transfer of funds, other than a transaction originated by check, drafts, or similar paper instrument, which is initiated through ...

82.32.087 Direct pay permits
(1) The director may grant a direct pay permit to a taxpayer who demonstrates, to the satisfaction of the director, that the taxpayer meets the ...

82.32.090 Late payment -- Disregard of written instructions -- Evasion -- Penalties
(1) If payment of any tax due on a return to be filed by a taxpayer is not received by the department of revenue by ...

82.32.100 Failure to file returns or provide records -- Assessment of tax by department -- Penalties and interest
(1) If any person fails or refuses to make any return or to make available for examination the records required by this chapter, the department ...

82.32.105 Waiver or cancellation of penalties or interest -- Rules
(1) If the department of revenue finds that the payment by a taxpayer of a tax less than that properly due or the failure of ...

82.32.110 Examination of books or records -- Subpoenas -- Contempt of court
The department of revenue or its duly authorized agent may examine any books, papers, records, or other data, or stock of merchandise bearing upon the ...

82.32.120 Oaths and acknowledgments
All officers empowered by law to administer oaths, the director of the department of revenue, and such officers as he may designate shall have the ...

82.32.130 Notice and orders -- Service
Notwithstanding any other law, any notice or order required by this title to be mailed to any taxpayer may be provided electronically as provided in ...

82.32.135 Notice, assessment, other information -- Electronic delivery
(1) Whenever the department is required to send any assessment, notice, or any other information to persons by regular mail, the department may instead provide ...

82.32.140 Taxpayer quitting business -- Liability of successor
(1) Whenever any taxpayer quits business, or sells out, exchanges, or otherwise disposes of more than fifty percent of the fair market value of either ...

82.32.145 Termination, dissolution, or abandonment of corporate or limited liability business -- Personal liability of person in control of collected sales tax funds
(1) Upon termination, dissolution, or abandonment of a corporate or limited liability company business, any officer, member, manager, or other person having control or supervision ...

82.32.150 Contest of tax -- Prepayment required -- Restraining orders and injunctions barred
All taxes, penalties, and interest shall be paid in full before any action may be instituted in any court to contest all or any part ...

82.32.160 Correction of tax -- Administrative procedure -- Conference -- Determination by department
Any person having been issued a notice of additional taxes, delinquent taxes, interest, or penalties assessed by the department, may within thirty days after the ...

82.32.170 Reduction of tax after payment -- Petition -- Conference -- Determination by department
Any person, having paid any tax, original assessment, additional assessment, or corrected assessment of any tax, may apply to the department within the time limitation ...

82.32.180 Court appeal -- Procedure
Any person, except one who has failed to keep and preserve books, records, and invoices as required in this chapter and chapter 82.24 RCW, having ...

82.32.190 Stay of collection pending suit -- Interest
(1) The department, by its order, may hold in abeyance the collection of tax from any taxpayer or any group of taxpayers when a question ...

82.32.200 Stay of collection -- Bond--Interest
(1) When any assessment or additional assessment has been made, the taxpayer may obtain a stay of collection, under such circumstances and for such periods ...

82.32.210 Tax warrant -- Filing -- Lien -- Effect
(1) If any fee, tax, increase, or penalty or any portion thereof is not paid within fifteen days after it becomes due, the department of ...

82.32.215 Revocation of certificate of registration
If any warrant issued under this chapter is not paid within thirty days after it has been filed with the clerk of the superior court, ...

82.32.220 Execution of warrant -- Levy upon property -- Satisfaction
The department of revenue may issue an order of execution, pursuant to a filed warrant, directed to the sheriff of the county in which the ...

82.32.230 Agent of the department of revenue may execute
In the discretion of the department of revenue, an order of execution of like terms, force, and effect may be issued and directed to any ...

82.32.235 Notice and order to withhold and deliver property due or owned by taxpayer -- Bond -- Judgment by default
In addition to the remedies provided in this chapter the department is hereby authorized to issue to any person, or to any political subdivision or ...

82.32.237 Notice and order to withhold and deliver -- Continuing lien -- Effective date
Upon service, the notice and order to withhold and deliver shall constitute a continuing lien on property of the taxpayer and upon wages due, owing, ...

82.32.240 Tax constitutes debt to the state -- Priority of lien
Any tax due and unpaid and all increases and penalties thereon, shall constitute a debt to the state and may be collected by court proceedings ...

82.32.245 Search for and seizure of property -- Warrant -- Procedure
(1) When there is probable cause to believe that there is property within this state, not otherwise exempt from process or execution, in the possession ...

82.32.260 Payment condition to dissolution or withdrawal of corporation
In the case of any corporation organized under the laws of this state, the courts shall not enter or sign any decree of dissolution, nor ...

82.32.265 Use of collection agencies to collect taxes outside the state
(1) The department may retain, by written contract, collection agencies licensed under chapter 19.16 RCW or licensed under the laws of another state or the ...

82.32.270 Accounting period prescribed
The taxes imposed hereunder, and the returns required therefor, shall be upon a calendar year basis; but, if any taxpayer in transacting his business, keeps ...

82.32.280 Tax declared additional
Taxes imposed hereunder shall be in addition to any and all other licenses, taxes, and excises levied or imposed by the state or any municipal ...

82.32.290 Unlawful acts -- Penalties
(1)(a) It shall be unlawful: (i) For any person to engage in business without having obtained a certificate of registration as provided in this chapter; ...

82.32.291 Resale certificate, unlawful use--Penalty--Rules
Any person who uses a resale certificate to purchase items or services without payment of sales tax and who is not entitled to use the ...

82.32.300 Department of revenue to administer -- Chapters enforced by liquor control board
The administration of this and chapters 82.04 through 82.27 RCW of this title is vested in the department of revenue which shall prescribe forms and ...

82.32.310 Immunity of officers, agents, etc., of the department of revenue acting in good faith
When recovery is had in any suit or proceeding against an officer, agent, or employee of the department of revenue for any act done by ...

82.32.320 Revenue to state treasurer -- Allocation for return or payment for less than the full amount due
The department of revenue, on the next business day following the receipt of any payments hereunder, shall transmit them to the state treasurer, taking his ...

82.32.330 Disclosure of return or tax information
(1) For purposes of this section: (a) "Disclose" means to make known to any person in any manner whatever a return or tax information; (b) ...

82.32.340 Chargeoff of uncollectible taxes -- Destruction of files and records
(1) Any tax or penalty which the department of revenue deems to be uncollectible may be transferred from accounts receivable to a suspense account and ...

82.32.350 Closing agreements authorized
The department may enter into an agreement in writing with any person relating to the liability of such person in respect of any tax imposed ...

82.32.360 Conclusive effect of agreements
Upon approval of such agreement, evidenced by execution thereof by the department of revenue and the person so agreeing, the agreement shall be final and ...

82.32.380 Revenues to be deposited in general fund
The state treasurer, upon receipt of any payments of tax, penalty, interest, or fees collected hereunder shall deposit them to the credit of the state ...

82.32.390 Certain revenues to be deposited in water quality account
The department of revenue shall deposit into the water quality account all moneys received from the imposition on consumers of the taxes under chapters 82.08 ...

82.32.392 Certain revenues to be deposited in sulfur dioxide abatement account
An amount equal to all sales and use taxes paid under chapters 82.08, 82.12, and 82.14 RCW, that were obtained from the sales of coal ...

82.32.393 Thermal electric generation facilities with tax exemptions for air pollution control equipment -- Payments upon cessation of operation
If a business is allowed an exemption under RCW 82.08.810, 82.12.810, 82.08.811, 82.12.811, or 84.36.487, and the business ceases operation of the facility for which ...

82.32.394 Revenues from sale or use of leaded racing fuel to be deposited into the advanced environmental mitigation revolving account
The department of revenue shall deposit into the advanced environmental mitigation revolving account, created in RCW 47.12.340, all moneys received from the imposition on consumers ...

82.32.410 Written determinations as precedents
(1) The director may designate certain written determinations as precedents. (a) By rule adopted pursuant to chapter 34.05 RCW, the director shall adopt criteria which ...

82.32.430 Liability for tax rate calculation errors -- Geographic information system
(1) A person who collects and remits sales or use tax to the department and who calculates the tax using geographic information system technology developed ...

82.32.440 Project on sales and use tax exemption requirements
(1) The department is authorized to enter into agreements with sellers who meet the criteria in this section for a project on sales and use ...

82.32.450 Natural or manufactured gas, electricity -- Maximum combined credits and deferrals allowed -- Availability of credits and deferrals
(1) The total combined credits and deferrals that may be taken under RCW 82.04.447, 82.12.024, and 82.16.0495 shall not exceed two million five hundred thousand ...

82.32.470 Transfer of sales and use tax on toll projects
(1) The tax imposed and collected under chapters 82.08 and 82.12 RCW, less any credits allowed under chapter 82.14 RCW, on initial construction for a ...

82.32.480 Washington forest products commission -- Disclosure of taxpayer information
The forest products commission, created pursuant to chapter 15.100 RCW, constitutes a state agency for purposes of applying the exemption contained in RCW 82.32.330(3)(f) for ...

82.32.490 Electronic database for use by mobile telecommunications service provider
(1)(a) The department may provide an electronic database as described in this section to a mobile telecommunications service provider, or if the department does not ...

82.32.495 Liability of mobile telecommunications service provider if no database provided
(1) If neither the department nor the designated database provider provides an electronic database under RCW 82.32.490, a mobile telecommunications service provider shall be held ...

82.32.500 Determination of taxing jurisdiction for telecommunications services
A taxing jurisdiction, or the department on behalf of any taxing jurisdiction or taxing jurisdictions within this state, may: (1) Determine that the address used ...

82.32.505 Telecommunications services -- Place of primary use
(1) A home service provider is responsible for obtaining and maintaining information regarding the customer's place of primary use as defined in RCW 82.04.065. Subject ...

82.32.510 Scope of mobile telecommunications act -- Identification of taxable and nontaxable charges
(1) Chapter 67, Laws of 2002 does not modify, impair, supersede, or authorize the modification, impairment, or supersession of any law allowing a taxing jurisdiction ...

82.32.515 Applicability of telephone and telecommunications definitions
The definitions in RCW 82.04.065 apply to RCW 82.32.490 through 82.32.510 and 35.21.873.[2002 c 67 § 17.]Notes: Finding -- Contingency -- Court judgment -- Effective ...

82.32.520 Sourcing of calls
(1) Except for the defined telecommunications services listed in subsection (3) of this section, the sale of telecommunications service as defined in RCW 82.04.065 sold ...

82.32.525 Purchaser's cause of action for over-collected sales or use tax
(1) A purchaser's cause of action against the seller for over-collected sales or use tax does not accrue until the purchaser has provided written notice ...

82.32.530 Seller nexus
The department may not use registration under the streamlined sales and use tax agreement and collection of sales and use taxes in member states as ...

82.32.535 Annual report by semiconductor businesses
(1) The legislature finds that accountability and effectiveness are important aspects of setting tax policy. In order to make policy choices regarding the best use ...

82.32.5351 Annual report by semiconductor businesses -- Report to legislature
(1) The legislature finds that accountability and effectiveness are important aspects of setting tax policy. In order to make policy choices regarding the best use ...

82.32.545 Annual report for airplane manufacturing tax preferences (as amended by 2008 c 81)
(1) The legislature finds that accountability and effectiveness are important aspects of setting tax policy. In order to make policy choices regarding the best use ...

82.32.545 Annual report for airplane manufacturing tax preferences (as amended by 2008 c 283)
(1) The legislature finds that accountability and effectiveness are important aspects of setting tax policy. In order to make policy choices regarding the best use ...

82.32.550 Contingent effective date for aerospace tax incentives -- Department date determinations and notice requirements
(1)(a) Chapter 1, Laws of 2003 2nd sp. sess. takes effect on the first day of the month in which the governor and a manufacturer ...

82.32.555 Telecommunications and ancillary services taxes -- Identification of taxable and nontaxable charges
If a taxing jurisdiction does not subject some charges for ancillary services or telecommunications service, as those terms are defined in RCW 82.04.065, to taxation, ...

82.32.560 Electrolytic processing business tax exemption -- Annual report
(1) For the purposes of this section, "electrolytic processing business tax exemption" means the exemption and preferential tax rate under RCW 82.16.0421. (2) The legislature ...

82.32.570 Smelter tax incentives -- Goals -- Annual report
(1) For the purposes of this section, "smelter tax incentive" means the preferential tax rate under RCW 82.04.2909, or an exemption or credit under RCW ...

82.32.580 Sales and use tax deferral -- Historic automobile museum
(1) The governing board of a nonprofit organization, corporation, or association may apply for deferral of taxes on an eligible project. Application shall be made ...

82.32.590 Annual survey for tax incentives -- Failure to file
(1) If the department finds that the failure of a taxpayer to file an annual survey or annual report under RCW 82.04.4452, 82.32.5351, 82.32.650, 82.32.630, ...

82.32.600 Annual surveys or reports for tax incentives -- Electronic filing
(1) Persons required to file annual surveys or annual reports under RCW 82.04.4452, 82.32.5351, 82.32.545, 82.32.610, 82.32.630, or 82.74.040 must electronically file with the department ...

82.32.610 Annual survey for fruit and vegetable business tax incentive -- Report to legislature
(1) The legislature finds that accountability and effectiveness are important aspects of setting tax policy. In order to make policy choices regarding the best use ...

82.32.620 Annual report for tax incentives under RCW 82.04.294
(1) The legislature finds that accountability and effectiveness are important aspects of setting tax policy. In order to make policy choices regarding the best use ...

82.32.630 Annual survey for timber tax incentives
(1) The legislature finds that accountability and effectiveness are important aspects of setting tax policy. In order to make policy choices regarding the best use ...

82.32.645 Annual survey for biotechnology and medical device manufacturing business tax incentive -- Report to legislature
(1) For the purposes of this section, "biotechnology product and medical device business tax incentive" or "tax incentive" means the sales and use tax deferrals ...

82.32.650 Annual survey -- Customized employment training -- Report to legislature
(1) The legislature finds that accountability and effectiveness are important aspects of setting tax policy. In order to make policy choices regarding the best use ...

82.32.700 Administration of the sales and use tax for hospital benefit zones
(1) As a condition to imposing a sales and use tax under RCW 82.14.465, a city, town, or county must apply to the department at ...

82.32.710 Professional employer organizations--Eligibility for tax incentives -- Responsibility for reports/surveys
(1) A client under the terms of a professional employer agreement is deemed to be the sole employer of a covered employee for purposes of ...

82.32.715 Monetary allowances -- Streamlined sales and use tax agreement
(1) The department shall adopt by rule monetary allowances for certified service providers, model 2 sellers, and model 3 sellers and all other sellers that ...

82.32.720 Vendor compensation -- Streamlined sales and use tax agreement
(1) The department may adopt by rule vendor compensation for sellers collecting and remitting sales and use taxes. The vendor compensation may include a base ...

82.32.725 Amnesty -- Streamlined sales and use tax agreement
(1) No assessment for taxes imposed or authorized under chapters 82.08, 82.12, and 82.14 RCW, or related penalties or interest, may be made by the ...

82.32.730 Sourcing -- Streamlined sales and use tax agreement
(1) Except as provided in subsections (5) through (7) of this section, for purposes of collecting or paying sales or use taxes to the appropriate ...

82.32.735 Confidentiality and privacy -- Certified service providers -- Streamlined sales and use tax agreement
(1) A fundamental precept of allowing the use of a certified service provider is to preserve the privacy of consumers by protecting their anonymity. With ...

82.32.740 Taxability matrix -- Liability -- Streamlined sales and use tax agreement
(1) The department shall complete a taxability matrix maintained by the member states of the agreement in downloadable format. The matrix contains terms defined in ...

82.32.745 Software certification by department -- Classifications -- Liability -- Streamlined sales and use tax agreement
(1) The department shall review software submitted to the governing board of the agreement for certification as a certified automated system under the terms of ...

82.32.750 Purchaser liability -- Penalty -- Streamlined sales and use tax agreement
(1) Purchasers are relieved from liability for tax, interest, and penalty for having failed to pay the correct amount of sales or use tax in ...

82.32.755 Sourcing compliance -- Taxpayer relief -- Interest and penalties -- Streamlined sales and use tax agreement
(1) Notwithstanding any other provision in this chapter, no interest or penalties may be imposed on any taxpayer because of errors in collecting or remitting ...

82.32.760 Sourcing compliance -- Taxpayer relief -- Credits -- Streamlined sales and use tax agreement
(1) Eligible taxpayers may either: (a) Use the services of a certified service provider at no cost to themselves for tax reporting periods up to ...