Washington Administrative Code › Title 173 - Ecology, Department of (See also Titles 197, 317, 372, and 508) › Chapter 173-455 - Air quality fee rule › Section 173-455-060 - Solid fuel retail sales fee

Current through Register Vol. 24-14, July 15, 2024
(1) A
			 person selling a solid fuel burning device at retail shall collect a fee from
			 the buyer, pursuant to
			 RCW
			    70.94.483.
(2) The fee shall be:
(a) Set at a minimum of thirty dollars on
			 January 1, 1992. Thereafter, ecology may annually adjust the fee to account for
			 inflation as determined by the office of the state economic and revenue
			 forecast council. Adjustments in the fee should be rounded down to the nearest
			 dollar.
(b) Applicable to all new
			 and used solid fuel burning devices.
(c) Procedures for masonry fireplaces.
			 Generally, contractors will collect, pay, and report the fee to the department
			 of revenue on the combined excise tax return for the tax reporting period
			 during which the retail sales tax is billed to the customer for the
			 construction of the masonry fireplace. (See WAC
			 458-20-170 for a detailed
			 explanation.) Collection and payment of the fee by contractors shall be in
			 accordance with the following:
(i) A masonry
			 contractor or other subcontractor who builds a masonry fireplace. The retail
			 sale occurs at the time the general or prime contractor or customer is billed
			 for the work. The masonry contractor or other subcontractor must collect the
			 fee and pay it to the department of revenue, unless the masonry contractor or
			 other subcontractor has received a reseller permit from the general or prime
			 contractor. The fee shall be reported on the combined excise tax
			 return.
(ii) A general or prime
			 contractor building a custom building. The retail sale occurs at the time the
			 customer is billed for the construction. The fee is charged and reported with
			 the first progress payment after the masonry fireplace has been substantially
			 completed. If a general or prime contractor subcontracts the work on a custom
			 building to a masonry or other contractor, the general or prime contractor may
			 give the masonry or other subcontractor a reseller permit. The general or prime
			 contractor is responsible to collect the fee and pay it to the department of
			 revenue. The fee is reported on the combined excise tax return.
(iii) A general or prime contractor building
			 a speculation building. The fee is required to be paid at the time the
			 fireplace is complete. The fee must be reported to the department of revenue on
			 a combined excise tax return and paid to the department of revenue. If the
			 prime or general contractor subcontracts the building of the masonry fireplace
			 to a masonry contractor or other subcontractor, the general or prime contractor
			 may not give a reseller permit to the masonry or other subcontractor. The
			 masonry or other subcontractor must collect and pay the fee to the department
			 of revenue as provided in (c)(i) of this subsection.
(d) Procedures for all other solid fuel
			 burning devices. Collected by the retailer at the time of sale and remitted to
			 the department of revenue in conjunction with the retail sales tax under
			 chapter
			 82.08 RCW.