reglab/statecodes huggingface dataset:
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-19 - Property tax levies, rates, and limits › Section 458-19-040 - Levy limit - Newly formed taxing district

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule
			 explains how the levy limit is determined for any taxing district that is
			 created by means other than by consolidation or annexation.
(2)RCW
			 84.55.035 specifically states that the first
			 regular levy made by a newly formed taxing district created other than by
			 consolidation or annexation is not subject to the levy limit set forth in
			 chapter 84.55 RCW. The newly formed taxing district may levy up to the lesser
			 of the statutory dollar rate limit for that class of district, or the amount
			 approved by the voters when the district was formed, subject to the statutory
			 aggregate dollar rate limit and the constitutional one percent limit. The
			 second regular levy by the district and all subsequent regular levies are
			 subject to the levy limit or, if applicable, the limit described in WAC
			 458-19-025 regarding the
			 restoration of a regular property tax levy.
Statutory Authority:
				  RCW
				  84.08.010,
				  84.08.070,
				  84.48.080,
				  84.55.060,
				  84.52.0502,
				  chapters
				  84.52 and 84.55 RCW, and
				  RCW
				  34.05.230(1). 02-24-015,
				  § 458-19-040, filed 11/25/02, effective 12/26/02. Statutory Authority:
				  RCW
				  84.55.060 and
				  84.08.070. 94-07-066, §
				  458-19-040, filed 3/14/94, effective
				  4/14/94.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-19 - Property tax levies, rates, and limits › Section 458-19-050 - Port district levies

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule describes certain port district levies and
			 their respective limitations . Discussions on port district levies authorized
			 under
			 RCW
			 53.36.100 and
			 53.36.160
			 for industrial development district purposes are in WAC 458-19-05001.
Other rules that may apply.
Readers may also want
				to refer to the following rules for additional information:
(a) WAC
			 458-19-005
			 Definitions.
(b) WAC
			 458-19-010
			 Levy limit and levy rate calculations.
(c) WAC
			 458-19-020
			 Levy limitMethod of calculation.
(d) WAC 458-19-05001 Port district levies for
			 industrial development district purposes.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-19 - Property tax levies, rates, and limits › Section 458-19-05001 - Port district levies for industrial development district purposes

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
Port districts may annually levy for industrial
			 development district (IDD) purposes when they have adopted a comprehensive
			 scheme of harbor improvements and industrial development. Levies for IDD
			 purposes are treated as though they are separate regular property tax levies
			 made by or for a separate taxing district. This rule describes these port
			 district levies for IDD purposes, authorized in
			 RCW
			 53.36.100 and
			 53.36.160.
(a)
Other rules that may apply.
Readers may also want to refer to the following rules for additional
			 information:
(i) WAC
			 458-19-005
			 Definitions.
(ii) WAC
			 458-19-010
			 Levy limit and levy rate calculations.
(iii) WAC
			 458-19-020
			 Levy limitMethod of calculation.
(iv) WAC
			 458-19-050
			 Port district levies.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-19 - Property tax levies, rates, and limits › Section 458-19-060 - Emergency medical service levy

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains the criteria described in
			 RCW
			 84.52.069 regarding a taxing district
			 imposing a limited or permanent regular levy for emergency medical care or
			 emergency medical services. This rule also describes the duration of this levy,
			 the ballot title and measure that must be presented to and approved by the
			 voters, the maximum levy rate, and the applicable levy limits.
Definitions. The definitions in WAC
				458-19-005 apply to
				this rule.
(2)
Purpose - Voter approval required - Who may levy.
An emergency
			 medical service (EMS) levy is a regular voter approved levy. Any taxes
			 collected from this levy can only be used to provide emergency medical care or
			 emergency medical services, including related personnel costs, training for
			 such personnel and related equipment, supplies, vehicles, and structures needed
			 to provide this care or service.
(a) Initial
			 approval of EMS levy. A permanent EMS levy, or the initial imposition of a
			 six-year or 10-year EMS levy must be approved by a super majority of registered
			 voters at a general or special election. However, if an area comprising a newly
			 formed regional fire protection service authority was subject to an EMS levy
			 immediately prior to the creation of the authority, the initial imposition of a
			 six-year or 10-year EMS levy may be approved by a majority of the registered
			 voters who approved the creation of the authority and the related service
			 plan
(b) Subsequent approval of EMS
			 levy. The subsequent approval of a six-year or 10-year EMS levy only requires
			 the authorization of a majority of the registered voters at a general or
			 special election. Only a county, emergency medical service district, city,
			 town, public hospital district, urban emergency medical service district,
			 regional fire protection service authority, or fire protection district is
			 authorized to impose an EMS levy.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-19 - Property tax levies, rates, and limits › Section 458-19-065 - Levy limit-Protection of future levy capacity

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule
			 explains what occurs when a taxing district levies taxes in an amount less than
			 the maximum allowed under the levy limit for any year and how future levies of
			 the district will be calculated.
(2)
Use of maximum lawful levy
			 amount.
In any year when a taxing district, other than the state, levies
			 taxes in an amount less than the maximum amount allowed by the levy limit,
			 whether voluntarily or as a result of the operation of the statutory aggregate
			 dollar rate limit or constitutional one percent limit reducing or eliminating
			 the taxing district's levy rate, the levy limit for succeeding years after 1985
			 will be calculated as though the maximum lawful levy amount allowed by the levy
			 limit or the taxing district's statutory dollar rate limit had been
			 levied.
(3)
Examples.
These examples do not include any amounts for new construction, improvements to
			 property, increases in the assessed value of state assessed property, increases
			 in the assessed value due to the construction of wind turbine, solar, biomass,
			 and geothermal facilities, or increases in assessed value of real property
			 within an increment area designated by a local government pursuant to chapter
			 39.114 RCW.
(a) In 2022, the highest amount of
			 regular property taxes that could have been lawfully levied by taxing district
			 "A" as restricted by the levy limit was $100,000. But in 2022 taxing district
			 "A" was otherwise limited by the statutory aggregate dollar rate limit to a
			 maximum levy of $95,000. The levy limit for the 2023 levy will be calculated on
			 the basis of what could have been the highest levy amount since 1985, which is
			 $100,000 multiplied by the limit factor. The amount actually levied in 2022 is
			 not controlling.
(b) Using the same
			 basic facts from the previous example, if the levy amount of district "A" had
			 been limited by the statutory dollar rate limit in 2022 to $95,000, and $95,000
			 was the highest amount of regular property taxes that could have been lawfully
			 levied since 1985, then the levy limit for 2023 will be calculated on the basis
			 of $95,000, that is $95,000 multiplied by the limit factor.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-19 - Property tax levies, rates, and limits › Section 458-19-070 - Five dollars and ninety cents statutory aggregate dollar rate limit calculation

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule describes the process used to reduce or
			 eliminate a levy rate when the assessor finds the statutory aggregate dollar
			 rate limit exceeds $5.90. The aggregate of all regular levy rates of junior
			 taxing districts and senior taxing districts, other than the state and other
			 specifically identified districts, cannot exceed $5.90 per $1,000 of assessed
			 value in accordance with
			 RCW
			 84.52.043. When the county assessor finds
			 that this limit has been exceeded, the assessor recalculates the levy rates and
			 establishes a new consolidated levy rate as described in
			 RCW
			 84.52.010. The $5.90 statutory aggregate
			 dollar rate limit is reviewed before the constitutional one percent
			 limit.
(2)
Levies not subject
			 to statutory aggregate dollar rate limit.
The following levies are not
			 subject to the statutory aggregate dollar rate limit of $5.90 per $1,000 of
			 assessed value:
(a) Levies by the
			 state;
(b) Levies by or for port or
			 public utility districts;
(c)
			 Excess property tax levies authorized in Article VII, section 2 of the state
			 Constitution;
(d) Levies by or for
			 county ferry districts under
			 RCW
			 36.54.130;
(e) Levies for acquiring conservation futures
			 under RCW
			 84.34.230;
(f) Levies for emergency medical care or
			 emergency medical services under
			 RCW
			 84.52.069;
(g) Levies for financing affordable housing
			 under RCW
			 84.52.105;
(h) The portion of metropolitan park district
			 levies protected under
			 RCW
			 84.52.120;
(i) The portions of levies by fire protection
			 districts and regional fire protection service authorities protected under
			 RCW
			 84.52.125;
(j) Levies for criminal justice purposes
			 under RCW
			 84.52.135;
(k) Levies for transit-related purposes by a
			 county under
			 RCW
			 84.52.140;
(l) The protected portion of the levies
			 imposed under
			 RCW
			 84.52.816 by flood control zone
			 districts;
(m) Levies imposed by a
			 regional transit authority under
			 RCW
			 81.104.175;
(n) Levies imposed under
			 RCW
			 36.69.145, by a park and recreation district
			 located on an island and within a county with a population exceeding 2,000,000,
			 for collection in calendar years 2022 through 2026; and
(o) The portion of any levy resulting from
			 the correction of a levy error under
			 RCW
			 84.52.085(3).
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-19 - Property tax levies, rates, and limits › Section 458-19-075 - Constitutional one percent limit calculation

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule
			 explains how to determine if the constitutional one percent limit is being
			 exceeded and the sequence in which levy rates will be reduced or eliminated in
			 accordance with
			 RCW
			 84.52.010 if the constitutional one percent
			 limit is exceeded. The constitutional one percent calculation is made after the
			 assessor ensures that the $5.90 statutory aggregate dollar rate limit is not
			 exceeded. The total amount of all regular property tax levies that can be
			 applied against taxable property is limited to one percent of the true and fair
			 value of the property in money. The one percent limit is stated in Article VII,
			 section 2 of the state Constitution and the enabling statute,
			 RCW
			 84.52.050. The constitutional one percent
			 limit is based on the amount of taxes actually levied on the true and fair
			 value of the property, not the dollar rate used in calculating property
			 taxes.
(2)
Preliminary
			 calculations.
After reducing or eliminating the levy rates under
			 RCW
			 84.52.043 (the $5.90 statutory aggregate
			 dollar rate limit) has occurred, make the following calculations to determine
			 if the constitutional one percent limit is being exceeded:
(a) First, add together all regular levy
			 rates in the tax code area, including the rates for the state levy, but not the
			 rates for port and public utility districts, to arrive at a combined levy rate
			 for that tax code area. "Regular levy rates" in this context means the levy
			 rates that remain after reduction or elimination under
			 RCW
			 84.52.043 has occurred. The levy rates for
			 port and public utility districts are not included in this calculation because
			 they are not subject to the constitutional one percent limit.
(b) Second, divide $10 by the higher of the
			 real or personal property ratio of the county for the assessment year in which
			 the levy is made to determine the maximum effective levy rate. If the combined
			 levy rate exceeds the maximum effective levy rate, then the individual levy
			 rates must be reduced or eliminated until the combined levy rate is equal to
			 the maximum effective levy rate.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-19 - Property tax levies, rates, and limits › Section 458-19-080 - City annexed by fire protection and/or library districts

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
When a city or town is annexed to a fire protection
			 and/or a library district, the city or town is entitled under
			 RCW
			 52.04.081 and
			 27.12.390 to levy up to three
			 dollars and sixty cents per thousand dollars of assessed value less the regular
			 levy made by the fire protection and/or library district. However, the
			 limitations upon regular property taxes imposed by chapter 84.55 RCW are still
			 applicable. This rule explains how the first levy following annexation is
			 calculated, how the levy limit is calculated, and the order of any prorationing
			 that may be required.
(2) The
			 assessor will calculate the first levy following annexation as follows:
(a) Calculate the levy and rate for the fire
			 protection and/or library district, including the assessed value of the annexed
			 city or town; and
(b) Subtract the
			 fire protection and/or library district levy rate from the statutory rate
			 ($3.60 per $1,000 A.V.) of the city or town. The resulting rate is the maximum
			 levy rate for the city or town even if the fire and/or library district rate is
			 later reduced as a result of prorationing under
			 RCW
			 84.52.010 to prevent the consolidated levy
			 rate from exceeding the statutory aggregate dollar rate limit or the
			 constitutional one percent limit.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-19 - Property tax levies, rates, and limits › Section 458-19-550 - State levy-Apportionment between counties

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
The department
			 is charged with levying the state taxes authorized by law. As part of this
			 task, the department apportions the amount of tax levied for state purposes
			 among the counties in proportion to the value of taxable property in each
			 county for the year to ensure that each county pays its due and just share of
			 the state tax. This rule explains how the state property tax levy rate is
			 determined, how the department adjusts the previous year's apportionment
			 because of changes and errors in taxable values reported to the department
			 after October 1 of the preceding year, and how the limit factor set forth in
			 RCW
			 84.55.010 is applied to the state
			 levy.
(2)
Calculation of
			 state levy rate.
The levy rate for the state property tax levy is the
			 lesser of:
(a) $3.60 per thousand dollars of
			 the true and fair value of the taxable property in the state; or
(b) The rate that, when applied to the
			 valuation figures specified in subsection (3) of this rule, will produce a
			 total amount equal to the levy limit set forth in
			 RCW
			 84.55.010. This levy limit equals the limit
			 factor multiplied by the highest state property tax levy of the most recent
			 three annual state levies, plus an amount calculated by multiplying the state
			 levy rate for the preceding year by the increase in assessed value in the state
			 resulting from:
(i) New
			 construction;
(ii) Improvements to
			 property;
(iii) Increases in the
			 assessed value of state assessed property; and
(iv) Increases in assessed value due to the
			 construction of wind turbine, solar, biomass, and geothermal facilities, if
			 such facilities generate electricity and the property is not included elsewhere
			 under chapter 84.55 RCW for purposes of providing an additional dollar amount.
			 The property may be classified as real or personal property.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-100 - Informal administrative reviews

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
RCW
			 82.01.060(4) requires that
			 the department "provide by general regulations for an adequate system of
			 departmental review of the actions of the department or of its officers and
			 employees in the assessment or collection of taxes."
			 RCW
			 82.32.160 allows taxpayers to petition for
			 correction of taxes, interest, or penalties assessed by the department.
			 RCW
			 82.32.170 allows taxpayers to petition for a
			 determination as to whether a refund request was properly denied. Under
			 authority of these statutes, the department provides an informal,
			 nonadversarial administrative review of these actions. The department will make
			 such determination and resolve matters as may appear to the department to be
			 just and lawful under its statutory authority. The department's administrative
			 review is designed to be an expeditious and less costly means of review as
			 compared to the costs of an independent review by the board of tax appeals
			 (BTA) or a refund action in superior court.
Before requesting review, taxpayers are encouraged to request a
				supervisor's conference when they disagree with an action proposed by the
				department. Taxpayers should make their request for the conference with the
				division of the department that proposes to issue an assessment or take some
				other action in dispute. Supervisor's conferences can frequently resolve issues
				prior to the informal administrative review explained in this rule.
(a)
Departmental actions subject to
			 informal administrative review under this rule.
Actions subject to the
			 department's informal administrative review include, but are not limited to:
(i) An assessment of tax, interest, or
			 penalties;
(ii) The denial of a
			 refund, credit, or deferral request;
(iii) The issuance of a balance due notice or
			 a notice of delinquent taxes, including a notice of collection action;
			 and
(iv) The issuance of an adverse
			 ruling on future liability from the taxpayer information and education
			 (TI&E) section.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-10002 - Adjudicative proceedings - Formal adjudicative proceedings - Log export enforcement actions pursuant to chapter 240-15 WAC - Orders to county officials issued to pursuant to RCW 84.08.120 and 84.41.120 - Converted brief adjudicative proceedings

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
The department conducts adjudicative proceedings
			 pursuant to
			 chapter
			 34.05 RCW, the
			 Administrative Procedure Act (APA). This section explains the procedure and
			 process for formal adjudicative proceedings conducted by the department. These
			 formal proceedings include, but are not limited to, log export enforcement
			 actions pursuant to chapter 240-15 WAC, orders to county officials issued
			 pursuant to
			 RCW
			 84.08.120 and
			 84.41.120, and converted brief
			 adjudicative proceedings. This section does not apply to wholesale and retail
			 cigarette license revocation/suspension of
			 RCW
			 82.24.550, certificate of registration (tax
			 registration endorsement) revocation of
			 RCW
			 82.32.215, or other proceedings which are
			 brief adjudicative proceedings and are explained in WAC
			 458-20-10001. This section also
			 does not apply to the nonadjudicative proceedings as provided in
			 RCW
			 82.32.160,
			 82.32.170 and WAC
			 458-20-100.
(2)
Formal adjudicative proceedings -
			 procedure and process.
RCW 34.05.413 through
			 34.05.479 and chapter 10-08 WAC
			 shall apply to formal adjudicative proceedings conducted by the department of
			 revenue.
(a)
Presiding officer - final
			 order - review.
The presiding officer of a formal adjudicative
			 proceeding shall be the director, department of revenue, or such person as the
			 director shall designate. The presiding officer, whether the director of the
			 department of revenue, or such person as the director shall have designated,
			 shall make the final decision and shall enter a final order as provided in
			 RCW
			 34.05.461(1)(b). No further
			 administrative review is available from a decision of the presiding
			 officer.
(b)
Petitions for
			 reconsideration.
RCW 34.05.470
			 provides that petitions for reconsideration shall be filed within ten days of
			 the final order. A petition for reconsideration shall be filed with the
			 presiding officer at the address of the presiding officer provided in the
			 notice of the proceedings, or at such other address as may be provided in the
			 final order, and shall be in the form of other pleadings in the matter. As with
			 all other pleadings, a copy of the petition shall be served upon all other
			 parties to the proceeding.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-10003 - Brief adjudicative proceedings for matters related to suspension, nonrenewal, and nonissuance of licenses to sell spirits

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
The department
			 of revenue (department) conducts adjudicative proceedings pursuant to chapter
			 34.05 RCW, the Administrative Procedure Act (APA). The department adopts in
			 this rule, the procedures as provided in
			 RCW
			 34.05.482 through
			 34.05.494 for the administration
			 of brief adjudicative proceedings to review the department notice explained in
			 subsection (2) of this rule. The department must provide the notice before it
			 may proceed in requesting that the Washington liquor control board (board)
			 suspend, not renew, or not issue a taxpayer's spirits license(s) as defined in
			 RCW
			 66.24.010(3)(c), referred to
			 in this rule as "agency action."
This rule explains the procedure pertaining to the adopted
				brief adjudicative proceedings.
(2)
Department notice.
If a
			 taxpayer is more than 30 days delinquent in reporting or remitting spirits
			 taxes on a tax return or assessed by the department, including applicable
			 penalties and interest, the department may request that the board suspend the
			 taxpayer's spirits license or licenses and refuse to renew any existing spirits
			 license held by the taxpayer or issue any new spirits license to the taxpayer.
			 Before the department may take agency action, the department must provide the
			 taxpayer with at least seven calendar days prior written notice of the
			 delinquency and inform the taxpayer that the department intends to make the
			 request to the board. The department notice must include:
(a) A listing of any unfiled tax
			 returns;
(b) The amount of unpaid
			 spirits taxes as applicable, including any applicable penalties and
			 interest;
(c) Who to contact to
			 inquire about payment arrangements; and
(d) Information that the taxpayer may seek
			 administrative review of the department notice, including the deadline for
			 seeking such review.
A taxpayer may seek an administrative review of the department
				notice as explained under subsection (3) of this rule. Brief adjudicative
				proceedings under this rule do not include the right to challenge the amount of
				any spirits taxes assessed by the department.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-10004 - Brief adjudicative proceedings for matters related to assessments and warrants for unpaid fees issued under chapter 59.30 RCW for manufactured and mobile home communities

Current through Register Vol. 24-14, July 15, 2024
(1)
			 Introduction. The department of revenue (department) conducts adjudicative
			 proceedings pursuant to chapter 34.05 RCW, the Administrative Procedure Act
			 (APA). The department adopts in this rule, the procedures as provided in
			 RCW
			 34.05.482 through
			 34.05.494 for the administration
			 of brief adjudicative proceedings to review the department's actions described
			 in subsection (2) of this rule.
This rule explains the procedure pertaining to the adopted
				brief adjudicative proceedings.
(2) Department's action. The following
			 actions taken by the department are subject to the brief adjudicative
			 proceeding process described in this rule:
(a)
			 Assessment of the one-time business license application fee or annual renewal
			 application fee in
			 RCW
			 59.30.050(3)(a);
(b) Assessment of the annual registration
			 assessment fee in
			 RCW
			 59.30.050(3)(b);
			 and
(c) Assessment of the
			 delinquency fee in
			 RCW
			 59.30.050(4).
The assessment of more than one type of fee against a
				manufactured/mobile home community owner or landlord in
				RCW
				59.30.050 does not result in the creation of
				more than one adjudicative proceeding if those fees are issued in the same
				document, on the same date.
As explained in
				RCW
				59.30.020(4), the terms
				"landlord" and "community owner" both refer to the owner of the mobile home
				park or manufactured home community or their agents. For purposes of this rule,
				the department refers to such persons as "community owners."
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-10005 - Written determinations as precedents-Criteria for publication

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
A determination is a department decision issued
			 pursuant to WAC
			 458-20-100. This rule provides
			 criteria the department uses to decide whether a determination is precedential,
			 as required by
			 RCW
			 82.32.410.
(2)
Criteria.
The department may
			 publish a determination, and therefore designate the determination as
			 precedential, when all of the following criteria are met:
(a) The determination is a well-reasoned
			 application of the law to a specific set of facts.
(b) The determination addresses only the law
			 and facts necessary to resolve the case.
(c) The determination is needed to:
(i) Provide guidance on a previously
			 unaddressed area of the law and articulate the department's current
			 policy;
(ii) Apply the law to a
			 significantly different set of facts;
(iii) Overrule a published determination;
			 or
(iv) Provide a better or more
			 current articulation on how the law should be interpreted.
(d) The determination can be effectively
			 sanitized, or the taxpayer has granted a waiver of the secrecy clause. For
			 purposes of this subsection, "effectively sanitized" means that information
			 that could identify the taxpayer is removed without affecting the analysis or
			 precedential value of the determination.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-101 - Tax registration and tax reporting

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains tax registration and tax
			 reporting requirements for the Washington state department of revenue
			 (department) as established in
			 RCW
			 82.32.030 and
			 82.32.045. This rule discusses who
			 is required to be registered, and who must file excise tax returns. This rule
			 also discusses changes in ownership requiring a new registration, the
			 administrative closure of taxpayer accounts, and the revocation and
			 reinstatement of a tax account with the department. Persons required to file
			 tax returns should also refer to WAC
			 458-20-104 (Small business tax
			 relief based on income of business). Persons with certain ownership structures
			 (e.g., corporations, limited liability companies, limited partnerships, limited
			 liability partnerships, and limited liability limited partnerships) must also
			 register with the office of the secretary of state.
Examples.
Examples found in this rule identify a
				number of facts and then state a conclusion. These examples should be used only
				as a general guide. The tax results of other situations must be determined
				after a review of all the facts and circumstances.
(2)
Persons required to obtain tax
			 registration endorsements.
Except as provided in (a) of this subsection,
			 every person who is engaged in any business activity for which the department
			 is responsible for administering and/or collecting a tax or fee, must apply for
			 and obtain a tax registration endorsement with the department. (See
			 RCW
			 82.32.030.) This endorsement is printed on
			 the face of the business person's business license document. The tax
			 registration endorsement is nontransferable, and valid for as long as that
			 person continues in business.
(a)
When
			 registration is not required.
Registration under this rule is not
			 required if all of the following conditions are met:
(i) 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 (business and occupation (B&O)
			 tax), is less than $12,000 per year;
(ii) A person's gross income from all
			 business activities taxable under chapter 82.16 RCW (public utility tax), is
			 less than $12,000 per year;
(iii)
			 The person is not required to collect or pay to the department retail sales tax
			 or any other tax or fee which the department is authorized to administer and/or
			 collect; and
(iv) The person is not
			 otherwise required to obtain a business license subject to the business license
			 application procedure provided in chapter 19.02 RCW. For the purposes of this
			 rule, the term "business license" means any agency permit, license,
			 certificate, approval, registration, charter, or any form or permission
			 required by law, including agency rule, to engage in any activity.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-102 - Reseller permits

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule provides information about reseller
			 permits issued by the department of revenue (department). The department issues
			 reseller permits to businesses that make wholesale purchases, such as
			 retailers, wholesalers, manufacturers, and qualified contractors. The permits
			 allow the businesses to purchase certain items or services without paying
			 retail sales tax.
(a)
Other rules that
			 may apply.
Readers may want to refer to other rules for additional
			 information, including those in the following list:
(i) WAC
			 458-20-101 (Tax registration and
			 tax reporting) for information on who is required to register and file
			 returns;
(ii) WAC
			 458-20-10201 (Application process
			 and eligibility requirements for reseller permits) for information about the
			 application process and eligibility requirements for obtaining a reseller
			 permit;
(iii) WAC
			 458-20-10202 (Brief adjudicative
			 proceedings for matters related to reseller permits) for information about the
			 procedures for appealing the denial of an application for a reseller
			 permit;
(iv) WAC
			 458-20-102A (Resale certificates)
			 for information about resale certificate documentation requirements for
			 wholesale sales occurring before January 1, 2010; and
(v) WAC
			 458-20-192 (Indian-Indian
			 country) for information on the extent of the state's authority to regulate and
			 impose tax in Indian country.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-10201 - Application process and eligibility requirements for reseller permits

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
Reseller permits, issued by the department of
			 revenue (department), replaced resale certificates as the documentation
			 necessary to substantiate the wholesale nature of a sales transaction effective
			 January 1, 2010. This rule explains the criteria under which the department
			 will automatically issue a reseller permit, the application process for both
			 contractors and taxpayers engaging in other business activities when the
			 department does not automatically issue or renew a reseller permit, and the
			 criteria that may result in the denial of an application for a reseller permit.
			 Unique requirements and provisions apply to contractors. (See Part III of this
			 rule.)
The information in this rule is organized into the following
				three parts:
(a) Part I: General
			 Information.
(b) Part II:
			 Businesses Other than Contractors.
(c) Part III: Contractors.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-10202 - Brief adjudicative proceedings for matters related to reseller permits

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
The department of revenue (department) conducts
			 adjudicative proceedings pursuant to chapter 34.05 RCW, the Administrative
			 Procedure Act (APA). The department adopts in this rule the brief adjudicative
			 procedures as provided in
			 RCW
			 34.05.482 through
			 34.05.494 for the administration
			 of brief adjudicative proceedings for the following matters related to reseller
			 permits:
(a) A determination of whether an
			 applicant for a reseller permit meets the criteria for a reseller permit per
			 WAC 458-20-10201;
(b) On the administrative appeal of an
			 initial order denying the taxpayer's application for a reseller permit, a
			 determination as to whether the department's order denying the application was
			 correctly based on the criteria for approving reseller permits as set forth in
			 WAC 458-20-10201;
(c) A determination of whether a reseller
			 permit should be revoked using the criteria per
			 RCW
			 82.32.780 and WAC
			 458-20-102; and
(d) On the administrative appeal of an
			 initial order revoking the taxpayer's reseller permit, a determination as to
			 whether the department's order revoking the permit was correctly based on the
			 criteria as set forth in
			 RCW
			 82.32.780 and WAC
			 458-20-102.
This rule explains the procedure and process pertaining to the
				adopted brief adjudicative proceedings.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-102A - Resale certificates

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This section provides information regarding the use
			 of resale certificates, which were the documents used to substantiate the
			 wholesale nature of a sales transaction occurring prior to January 1, 2010.
			 Resale certificates cannot be used to substantiate wholesale sales made after
			 December 31, 2009.
This section provides information that applies to periods prior
				to January 1, 2010. It explains the conditions under which a buyer may furnish
				a resale certificate to a seller, and explains the information and language
				required on the resale certificate. This section also provides tax reporting
				information to persons who purchase articles or services for dual purposes
				(i.e., for both resale and consumption).
(a)
Legislation passed in 2009.
Effective January 1, 2010, reseller permits issued by the department of revenue
			 (department) replace resale certificates as the documentation necessary to
			 substantiate the wholesale nature of a sales transaction (chapter 563, Laws of
			 2009).
Businesses should consult:
* WAC
				458-20-102 (Reseller permits) for
				more information about the use of reseller permits to substantiate wholesale
				sales beginning January 1, 2010;
* WAC
				458-20-10201 (Application process
				and eligibility requirements for reseller permits) for more information about
				the application process and eligibility requirements for obtaining a reseller
				permit; and
* WAC
				458-20-10202 (Brief adjudicative
				proceedings for matters related to reseller permits) for more information about
				the procedures for appealing the denial of an application for a reseller
				permit.
(b)
Legislation passed in 2003.
In 2003, the legislature enacted
			 legislation conforming state law to portions of the national Streamlined Sales
			 and Use Tax Agreement (chapter 168, Laws of 2003), which eliminates the good
			 faith requirement when the seller takes from the buyer a resale certificate and
			 also eliminates signature requirements for certificates provided in a format
			 other than paper. These changes apply to resale certificates taken on and after
			 July 1, 2004.
(c)
Legislation
			 passed in 2007.
Additional Streamlined Sales and Use Tax Agreement
			 legislation was enacted in 2007 (chapter 6, Laws of 2007). It eliminates the
			 provision that resale certificates are only valid for four years from the date
			 they are issued to the seller, as long as there is a recurring business
			 relationship between the buyer and seller. This change is effective on July 1,
			 2008.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-103 - Gift certificates-Sale deemed to occur and retail sales tax collected at time of redemption

Current through Register Vol. 24-14, July 15, 2024
(1)
Tax
			 timing.
A purchase of a product, as defined in
			 RCW
			 82.32.023, or services made through the
			 redemption of a gift certificate or gift card is deemed to occur for retail
			 sales tax purposes at the time the certificate or card is actually redeemed for
			 the product or services. Retail sales tax must be collected at the time of
			 redemption.
(2)
Tax
			 measure.
The measure of the tax is the total selling price of the
			 product or services at the time of the redemption, including the redemption
			 value of the certificate, or any part thereof, which is applied toward the
			 selling price. See
			 RCW
			 82.08.010 for the definition of selling
			 price.
Statutory Authority:
				  RCW
				  82.32.300. 82-12-021 (Order ET 82-2), §
				  458-20-103, filed 5/25/82; Order ET 70-3, § 458-20-103 (Rule 103), filed
				  5/29/70, effective 7/1/70.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-105 - Employees distinguished from persons engaging in and operating a business

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
The Revenue Act
			 imposes taxes on persons engaged in taxable business activity, which does not
			 include persons acting solely in the capacity of employees. This rule states
			 the conditions that serve to indicate whether a person is engaging in and
			 operating a business or is an employee.
(2)
Right to control.
While no
			 one factor definitely determines employee status, the most important
			 consideration is the employer's right to control the employee. The right to
			 control is not limited to controlling the result of the work to be
			 accomplished, but includes controlling the details and means by which the work
			 is accomplished. In cases of doubt about employee status the pertinent facts
			 may be submitted to the department of revenue for a specific ruling.
(3)
Persons engaging in and operating a
			 business.
A person operating a business is a business entity that is
			 engaging in business. The term "engaging in business" includes commencing,
			 conducting, or continuing in business and also the exercise of corporate or
			 franchise powers as well as liquidating a business when the liquidators thereof
			 hold themselves out to the public as conducting such business.
			 RCW
			 82.04.150. Engaging in business also includes
			 the act of transferring, selling or otherwise dealing in real or personal
			 property, or the rendition of services, for consideration except as an
			 employee. The following conditions will serve to indicate that a person is
			 engaging in and operating a business.
If a person is:
(a)
			 Holding oneself out to the public as engaging in business with respect to
			 dealings in real or personal property, or in respect to the rendition of
			 services;
(b) Entitled to receive
			 the gross income of the business or any part thereof;
(c) Liable for business losses or the expense
			 of conducting a business, even though such expenses may ultimately be
			 reimbursed by a principal;
(d)
			 Controlling and supervising others, and being personally liable for their
			 payroll, as a part of engaging in business;
(e) Employing others to carry out duties and
			 responsibilities related to the engaging in business and being personally
			 liable for their pay;
(f) Filing a
			 statement of business income and expenses (Schedule C) for federal income tax
			 purposes;
(g) A party to a written
			 contract, the intent of which establishes the person to be an independent
			 contractor;
(h) Paid a gross amount
			 for the work without deductions for employment taxes (such as Federal Insurance
			 Contributions Act, Federal Unemployment Tax Act, and similar state
			 taxes).
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-107 - Requirement to separately state sales tax - Advertised prices including sales tax

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
Under the provisions of
			 RCW
			 82.08.020 the retail sales tax is to be
			 collected and paid upon retail sales, measured by the selling price.
(2)
Retail sales tax separately
			 stated.
RCW 82.08.050 specifically
			 requires that the retail sales tax must be stated separately from the selling
			 price on any sales invoice or other instrument of sale, i.e., contracts, sales
			 slips, and/or customer billing receipts. (For an exception covering food and
			 beverage receipts , see WAC
			 458-20-124, Restaurants, cocktail
			 bars, taverns and similar businesses.) This is required even though the seller
			 and buyer may know and agree that the price quoted is to include state and
			 local taxes, including the retail sales tax.
(a) The law creates a "conclusive
			 presumption" that, for purposes of collecting the tax and remitting it to the
			 state, the selling price quoted does not include the retail sales tax. This
			 presumption is not overcome or rebutted by any written or oral agreement
			 between seller and buyer.
(b)
			 Selling prices may be advertised as including the tax , and in such cases, the
			 advertised price is not the taxable selling price
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-108 - Selling price-Credit card service fees, foreign currency, discounts, patronage dividends

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule explains "selling price" and what is
			 included in the selling price when discounts, coupons, rebates, or foreign
			 currency are used. This rule also provides tax guidance for credit card service
			 fees, patronage dividends, and payments for "make ready" services.
(a)
Other rules that may apply.
Readers may also want to refer to other rules for additional information,
			 including those in the following list:
(i) WAC
			 458-20-107, Requirement to
			 separately state sales tax-Advertised prices including sales tax.
(ii) WAC
			 458-20-211, Leases or rentals of
			 tangible personal property, bailments.
(iii) WAC
			 458-20-247, Trade-ins, selling
			 price, sellers' tax measures.
(iv)
			 WAC 458-20-278, Returned goods,
			 defective goods-Motor vehicle lemon law.
Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-109 - Finance charges, carrying charges, interest, penalties

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This section
			 explains the B&O and public utility taxation of finance charges, carrying
			 charges, interest and/or penalties received by taxpayers in the regular course
			 of business. This section also explains when these amounts are not part of the
			 selling price for retail sales tax purposes.
(2)
Business and occupation tax.
Persons who receive finance charges, carrying charges, service charges,
			 penalties and interest are taxable under the service and other business
			 activities classification on the receipt of amounts from these sources.
(a) Amounts received from these sources
			 include but are not limited to:
(i) Interest
			 received by persons engaged in public utility activities; and
(ii) Interest received by persons regularly
			 engaged in the business of selling real estate.