Washington Annual Combined Excise Tax Return

Annual Combined Excise Tax Return
Annual Combined Excise Tax Return 2023
MAIL TO:Washington State
Department of Revenue
PO Box 47464
Olympia WA 98504-7464

Jan - Dec 2023
Combined Excise Tax Return

o

A
23

If you had no business activity, check the box and mail this return
(unless filed electronically)

		
NAME ____________________________________ ACCOUNT ID	 ____________________________
BUSINESS NAME ____________________________________________________________________	
	
STREET ADDRESS __________________________________________________________________	
	
CITY, STATE, ZIP ____________________________________________________________________	
	
Address Changes? Effective date of change ___/___/___

Mailing Address

Please fill in the appropriate box and note address changes above.

Tax Classification

Business Closed?

o

Date Closed___/___/___ See Additional Information, pg 4

I STATE BUSINESS AND OCCUPATION TAX

► Use Black Ink & Return the Original Form
Line
No.

o

Code

Column I
Gross Amount

Col. 2 Deductions*
Totals from Pg. 3 & 4

Column 3
Taxable Amount

Other Correspondence?

Col. 4
Rate

1

Extracting, Extracting for Hire

16

.00484

2

Slaughter, Break Proc, Perish Meat-Whlse;
Mfg Wheat into Flour; Soybean & Canola Proc

30

.00138

3

Intl Charter Freight Brokers; Stevedoring; Asst Living Facil

28

.00275

4

Travel Agent/Tour Operator ($250,000 or less)

27

.00275

5

Travel Agent/Tour Operator (over $250,000)

6

Insurance Producers; Title Insurance Agents;
Surplus Line Broker Commissions; Child Care

14

.00484

7

Prescription Drug Warehousing; Split/Proc Dried Peas

21

.00138

8

Processing for Hire; Printing and Publishing

10

.00484

9

Manufacturing

07

.00484

10 Royalties

80

.015

11 Wholesaling

03

.00484

11

.00484

12

250

Warehousing; Radio & TV Broadcasting; Public
Rd Const Gov Contracting; Chem Dependency Ctr;
Canned Salmon Labelers

55

.015

14 Cleanup of Radioactive Waste for US Gov

83

.00471

& Other Activities and/or Gambling Contests
15 Service
of Chance (less than $50,000 a year)

04

.015

16

Service & Other Activities
($1 million or greater in prior year)

106

.0175

17

Gambling Contests of Chance
($50,000 a year or greater) (Jan - June ONLY)

192

.0163

18

Gambling Contests of Chance
($50,000 a year or greater) (July - Dec ONLY)

1927

.017

19 For Profit Hospitals; Scientific R&D

135

.015

20 Retailing of Interstate Transportation Equip

19

.00484

21 Retailing

02

.00471

*Deductions taken but not itemized on pages 3 and 4 will be disallowed

o Filing an Amended Return? Check this box and attach a letter of explanation
DUE DATE April 15, 2024

 9% Penalty Assessed After April 15, 2024
19% Penalty Assessed After May 31, 2024
29% Penalty Assessed After July 01, 2024
If the due date falls on a weekend or legal holiday,
the due date is extended to the next business day.

► Signature _________________________________________________
► Print Name

_______________________________________________

► Ph. (______)___________________
Internet/Fax

​	

Date ______________________

(12/11/23)

Column 5
Tax Due

.009

13 Public or Nonprofit Hospitals; Qualified Food Co-ops

GROSS AMOUNTS FOR RETAILING AND
RETAIL SALES (LINE 30 on page 2)
MUST BE THE SAME

o

Line
No.

TOTAL B&O TAX

Item

VI TOTALS

22

Total All Tax Due from page 1

23

Total All Tax Due from page 2

24

Total All Addendums (example: Rental Car Addendum)

25

Subtotal (add lines 22-24)

26

Credit (from page 2, section V, total credit)

27

Subtotal (subtract line 26 from line 25)

28

Interest

29

Add Penalty, if applicable 

% Minimum $5.00

TOTAL AMOUNT OWED (add lines 27-29)
Please make check or money order payable to the Washington State Department of
Revenue. Include your Account ID number on your check.

o Penalty waiver request? Check this box and attach a letter of explanation		

Page 1

II STATE SALES AND USE TAX
Line
No.

Tax Classification

30

Retail Sales (also complete local tax section III)

31

Use Tax/Deferred Sales Tax (also complete local
use tax section III)

Deductions*
Totals from Pg 4

Gross Amount

Code

Taxable Amount

01

Rate

Tax Due

.065
Value of articles used by taxpayers as a consumer on
which no Washington sales tax has been paid.

05

.065

TOTAL STATE SALES & USE TAX

III LOCAL CITY AND/OR COUNTY SALES AND USE TAX
Local Sales Tax (Enter applicable rate of tax)

Code
45

Total Taxable Amount must be the same as line 30, column 3, Taxable Amount
Line
No.

Location Code

Local
Rate

Taxable Amount

Local Use Tax/Deferred Sales Tax (Enter applicable rate of tax)

Total Value of Articles must be the same as line 31, column 1, Gross Amount
Line
No.

Tax Due

32

35

33

36

34

Location Code

Value of Articles

Local
Rate

Tax Due

37
TOTAL
TAXABLE

TOTAL VALUE
OF ARTICLES

TOTAL

IV OTHER TAXES

Line
No.

Tax Classification

Column I
Gross Amount

Code

Col. 2 Deductions*
Totals from Pg. 4

TOTAL

Column 3
Taxable Amount

Column 5
Tax Due

Col. 4
Rate

38

Tobacco Products/Cigars (less than $0.69)

20

.95

39

Refuse Collection

64

.036

40

Petroleum Products Tax (Jan - Sept ONLY)

57

.0015

41

Petroleum Products Tax (Oct - Dec ONLY)

5710

.003

42

Hazardous Substance Tax by Value

65

.007

43

Motor Vehicle Sales/Leases

44

Litter Tax

45

Heavy Equipment Rental Tax

Line
No.

Tax Classification

120

.003

36

.00015

1111

.0125

Code

Item

Solid Fuel Burning Device Fee

59

Number of Stoves, Fireplaces, & Solid Fuel Burning Devices Sold:

47

Syrup Tax

54

Number of Gallons (whole numbers only) Sold:

48

Tire Fee

73

Number of Tires Sold:

.90

49

Studded Tire Fee

77

Number of Tires Sold:

4.50

50

Cigar Tax ($0.69 or more)

194 Number of Cigars ($0.69 or more):

51

Little Cigar Tax (acetate integrated filters)

198 Number of Little Cigars:

52

Moist Snuff (1.2 oz. or less)

162 Number of Units:

2.526

53

Moist Snuff (more than 1.2 oz.)

163 Number of Ounces (including partial ounces):

2.105

54

Hazardous Substance Tax by Volume (Jan - June ONLY)

55

Hazardous Substance Tax by Volume (July - Dec ONLY)

46

Code
46

81

Quantity

Rate

Tax Due

30.00
1.00

.65
.15125

Number of Barrels:

1.20

817 Number of Barrels:

1.40
TOTAL OTHER TAXES (add lines 38-55)

*Deductions taken but not itemized on page 4 will be disallowed.

V CREDITS
Line
No.

Credit
I.D.

Credit Classification

Amount

Line
No.

Credit Classification

Credit
I.D.

62

Hazardous Substance by Value

992

855

63

Public Utility Tax Credit for Billing Discounts/Qualified
Contributions to a Low Income Home Energy Assistance Fund

880

58 Small Business B&O Tax Credit (go to dor.wa.gov) 815

64

Tobacco Products Tax Credit

930

59 Renewable Energy System Cost Recovery Credit

925

65

B&O Credit for Syrup Tax Paid

945

60 Bad Debt Tax Credit (attach Schedule B)

801

66

Other Credits (attach appropriate documents)

810

61 Hazardous Substance by Volume

991

56 Multiple Activities Tax Credit (attach Schedule C)
57 International Services Credit

Internet/Fax

​	

(12/11/23)		

800

Amount

TOTAL CREDIT (transfer to page 1, line 26)

		

						Page 2

MAIL TO: Washington State
Department of Revenue
PO Box 47464
Olympia WA 98504-7464

•	
•	
•	
•	

Jan - Dec 2023

A

Combined Excise Tax Return Deduction Detail

23

If you have deductions, return pages 3 and 4. If you do not have deductions, do not return pages 3 and 4.
We cannot approve deductions taken on the Combined Excise Tax Return that are not itemized on pages 3 and 4.
Report deductions under the heading that corresponds to your reporting activity.
Transfer the total deduction amount for each classification from this page to the corresponding line on your tax return in
the deduction column.

If completing, fill out name, account ID number and attach to your Combined Excise Tax Return.
► Name ______________________________________________ 	
I.D.

Line 1 - Extracting, Extracting for Hire
Bad Debts
Cash & Trade Discounts
Other (Explain):

Amount

1601
1602
1699

TOTAL
I.D.

Line 2 - Slaughter, Break Processing...
Bad Debts
Cash & Trade Discounts
Other (Explain):

Amount

3001
3002
3099

TOTAL
I.D.

Line 3 - Intl Charter Freight Brokers...
Bad Debts
Cash & Trade Discounts
Other (Explain):

Amount

2801
2802
2899

TOTAL
I.D.

Line 4 - Travel Agent/Tour ($250k or less)
Bad Debts
Cash & Trade Discounts
Other (Explain):

Amount

2701
2702
2799

I.D.

Amount

25001
25002
25099

TOTAL
I.D.

Line 6 - Insurance Producers; Title Insurance...
Bad Debts
Other (Explain):

Amount

TOTAL
I.D.

Amount

2101
2102
2103
2104
2107
2199

I.D.

1001
1002
1003
1004
1007
1099

I.D.

0701
0702
0703
0707
0799

0301
0302
0304
0305
0306
0307
0308

Dairy Products Used in Mfg of Dairy Products
Other (Explain):

0375
0399

Amount

0367

TOTAL
I.D.

Line 12 - Warehousing; Radio & TV...
Bad Debts
Cash & Trade Discounts
Interstate & Foreign Sales
Advances Reimbursements; Rtrns & Allowances
Radio/TV Advertising
Other (Explain):

Amount

1101
1102
1104
1107
1109
1199

Line 13 - Public/Nonprofit Hospitals; Qual. Food..
Bad Debts
Cash & Trade Discounts
Advances Reimbursements; Rtrns & Allowances
Other (Explain):

I.D.

Amount

5501
5502
5507
5599

TOTAL
I.D.

Amount

8301
8302
8304
8307
8399

TOTAL
Amount

TOTAL
Line 9 - Manufacturing
Bad Debts
Cash & Trade Discounts
Freight on Out-of-State Deliveries
Advances Reimbursements; Rtrns & Allowances
Other (Explain):

I.D.

Line 11 - Wholesaling
Bad Debts
Cash & Trade Discounts
Interstate & Foreign Sales
Motor Vehicle Fuel Tax
Casual Sales; Accommodation Sales
Advances Reimbursements; Rtrns & Allowances
No Local Activity
Dairy, Fruit/Veg, & Seafood Mfd Products
(see below)*

Line 14 - Cleanup of Radioactive Waste...
Bad Debts
Cash & Trade Discounts
Interstate & Foreign Sales
Advances Reimbursements; Rtrns & Allowances
Other (Explain):

TOTAL
Line 8 - Processing for Hire; Printing & Publish...
Bad Debts
Cash & Trade Discounts
Freight on Out-of-State Deliveries
Interstate & Foreign Sales
Advances Reimbursements; Rtrns & Allowances
Other (Explain):

Amount

TOTAL

1401
1499

Line 7 - Prescription Drug Warehousing...
Bad Debts
Cash & Trade Discounts
Freight on Out-of-State Deliveries
Interstate & Foreign Sales (Use for Prescription Drug
Warehousing Only.)
Advances Reimbursements; Rtrns & Allowances
Other (Explain):

I.D.

8001
8002
8007
8099

TOTAL

*Local sales for transport out-of-state

TOTAL
Line 5 - Travel Agent/Tour (over $250k)
Bad Debts
Cash & Trade Discounts
Other (Explain):

► Account ID _____________ - ___________ - ___________
Line 10 - Royalties
Bad Debts
Cash & Trade Discounts
Advances Reimbursements; Rtrns & Allowances
Other (Explain):

Amount

Line 15 - Service & Other Activities and/or Gambling
Contests of Chance (less than $50,000 a year)

I.D.

Bad Debts
Cash & Trade Discounts
Apportionment (Interstate & Foreign Sales)
Advances Reimbursements; Rtrns & Allowances
Gambling Prizes & Cash Pay-Outs
Qualified Initiation Fees; Dues;
Contributions Received
Interest on Certain Invest/Loan Obligations
Artistic/Cultural Activities
Other (Explain):

0401
0402
0404
0407
0410

Amount

0411
0412
0416
0499

TOTAL

TOTAL

Internet/Fax

​	

(12/11/23)								

Page 3

Not all deductions are allowable from
both Retailing (B&O) and Retail Sales Tax.
Line 16 - Service & Other Activities
($1 million or greater in prior year)
Bad Debts
Cash & Trade Discounts
Apportionment (Interstate & Foreign Sales)
Advances Reimbursements; Rtrns & Allowances
Qualified Initiation Fees; Dues;
Contributions Received
Interest on Certain Invest/Loan Obligations
Artistic/Cultural Activities
Other (Explain):

I.D.

Amount

10601
10602
10604
10607
10611
10612
10616
10699

TOTAL
Line 17 - Gambling Contests of Chance
($50,000 a year or greater) (Jan - June ONLY)
Gambling Prizes & Cash Pay-Outs
Other (Explain):

I.D.

Amount

19210
19299

TOTAL

Line 18 - Gambling Contests of Chance
($50,000 a year or greater) (July - Dec ONLY)
Gambling Prizes & Cash Pay-Outs
Other (Explain):

I.D.

Amount

192710
192799

TOTAL
Line 19 - For Profit Hospitals; Scientific R&D

I.D.

Bad Debts
Cash & Trade Discounts
Apportionment (Interstate & Foreign Sales)
Advances Reimbursements; Rtrns & Allowances
Qualified Initiation Fees; Dues;
Contributions Received
Other (Explain):

13501
13502
13504
13507

Amount

13511
13599

TOTAL
Line 20 - Retailing of Interstate Transport...

I.D.

Bad Debts
Cash & Trade Discounts
Interstate & Foreign Sales
Advances Reimbursements; Rtrns & Allowances
Consignment Sales
Other (Explain):

1901
1902
1904
1907
1915
1999

Line 30 - Retail Sales Tax

I.D.

Bad Debts
Cash & Trade Discounts
Interstate & Foreign Sales
Tax in Gross
Sales to U.S. Government
Motor Vehicle Fuel Sales
Prescription Drugs/Hearing Aids/Lenses/etc
Exempt Food Sales
Trade-in Allowance
Newspapers
Tribal Exempt Sales with Delivery in Indian
Country
Sales of Feed to Fish Farmers
Taxable Amount for Tax Paid at Source
Returns & Allowances

0101
0102
0104
0114
0118
0119
0121
0122
0124
0125

Sales to Nonprofit Organizations of Artistic/Cultural
Art Objects for Displays
Purebred Livestock for Breeding
Tax Deferral/Investment Certificate No.________
Sale of Manufacturing Mach/Equip; Install Labor
Retail Sales Tax Exempt Purchases by Farmers
Direct Pay Permits
Retail Sales Tax Reported on SER
In-State Sales of Motor Vehicles, etc. to
Nonresidents
Feminine Hygiene Products
Sales & Leases of New/Used Clean Alternative
Fuel (Addendum Required)
Sales of Zero Emission Buses, Batteries, Fuel
Cells and Infrastructure for Electric Vehicles
Sales of Qualified Ride-sharing Vehicles
Tribal Fishing, Hunting, and Gathering
Other (Explain):

0132

I.D.

Line 21 - Retailing (B&O)

*Local sales for transport out-of-state

0128
0129
0130
0131
0135
0136
0156
0159
0170
0179
01108
01111
01114
01115
01126
01130
0199

TOTAL

Amount
Line 39 - Refuse Collection

I.D.

Bad Debts
Sales to U.S. Government
Sales to Other Refuse/Solid Waste Collectors
Other (Explain):

6401
6418
6445
6499

Amount

TOTAL

TOTAL
Bad Debts
Cash & Trade Discounts
Interstate & Foreign Sales
Motor Vehicle Fuel Tax
Advances Reimbursements; Rtrns & Allowances
No Local Activity
Casual Sales; Accommodation Sales
Tax in Gross
Consignment Sales
Artistic/Cultural Activities
Presc. Drugs Sold by Pub. Oper/Nonprofit Hospitals
Compliant Carryout Bag Charge
Dairy and Seafood Mfd Products (see below)*
Other (Explain):

Amount

Amount

0201
0202
0204
0205
0207
0208
0213
0214
0215
0216
0217
02103
02118
0299

Line 40 - Petroleum Tax (Jan - Sept ONLY)

I.D.

Petroleum Products Exported Out of State
Other (Explain):

5746
5799

Amount

TOTAL
Line 41 - Petroleum Tax (Oct - Dec ONLY)

I.D.

Petroleum Products Exported Out of State
Other (Explain):

571046
571099

Amount

TOTAL
Line 42 - Hazardous Substance Tax by Value

I.D.

Other (Explain):

6599

Amount

TOTAL
Line 45 - Heavy Equipment Rental Tax

TOTAL

♦ Additional Information ♦

The easiest way to file your return is to use our free electronic filing service at dor.wa.gov.
Penalties:
•	 Any unpaid tax (including partial payments) is subject to delinquent return penalty at the rate on
the front of the return. (RCW 82.32.090)
•	 A 5% assessment penalty may be assessed if the return is substantially underpaid. (RCW 82.32.090)

Bad Debts
Cash & Trade Discounts
Interstate & Foreign Sales
Tribal Exempt Sales with Delivery in Indian
Country
Rentals from Out-of-state Dealers
Rentals to Government
Other (Explain):

I.D.

Amount

111101
111102
111104
111128
1111120
1111121
111199

TOTAL

Interest:
•	 Interest will accrue daily from the 1st day of the month following the statutory due date of the return
until the return is paid in full.
Telephone Assistance
•	 If you did not have business activity call 360-705-6705. At the greeting, follow the instructions given
to file a no business return. Do not mail a paper return back to the Department.
For tax assistance or to request this document in an alternate format, please call 360-705-6705.
Teletype (TTY) users may use the Washington Relay Service by calling 711.

Internet/Fax

​

(12/11/23)		

		

			

Page 4