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note The Department is no longer accepting applications for the amnesty program. For businesses that have already applied, the deadline for payment is April 30, 2011.

 

This temporary amnesty program waives penalties and interest on certain unpaid Washington State business taxes.

Program dates:

February 1, 2011 through April 30, 2011

This program waives penalties and interest on:               

  • State business and occupation (B&O) tax
  • State public utility tax
  • State and local sales and use tax including:
    • General retail sales and use taxes
    • Rental car taxes
    • King County food and beverage tax
    • Additional sales and use tax on motor vehicle sales/leases
    • Lodging taxes, but not including tourism promotion area lodging charges
    • Brokered natural gas use tax

Taxes must have been owed prior to February 1, 2011.


Important:
If you have filed and paid all tax returns as of November 25, 2010, you are not eligible for amnesty on tax returns due after that date.

Who’s eligible:

  • Registered businesses
  • Unregistered businesses

Unreported tax liabilities

If you are requesting amnesty on unreported tax liabilities, submit your application as early as possible. Attach a list of the undisclosed tax amounts by tax classification and reporting period.

If your business is not registered in Washington, attach a list of undisclosed tax amounts by tax classification and year for 2007 through 2010. You must also include a completed copy of both of the following:

Requirements:

For amnesty to be granted, you must:

  • Pay all tax due by April 30, 2011, on any invoice for which you are requesting a waiver. You must also pay penalties and interest on taxes not included in this program.
  • Pay all filing and other fees on any tax warrant for which you are requesting a waiver.
  • File and pay all tax returns on time during the amnesty period. This includes the January return (due February 25), the February return (due March 25), the March return (due April 25), and the Quarter 1 return (due April 30).
  • Waive your right to seek a refund or challenge the amount of taxes paid under the program.

Exclusions:

Taxpayers are excluded from this program if they:          

  • Have ever been assessed a penalty by the Department for evasion or misuse of a reseller permit or resale certificate.
  • Are in bankruptcy and payment of tax debt would violate federal bankruptcy laws.
  • Have ever been prosecuted for failing to pay or collect the proper amount of any tax administered by the Department under RCW 82.32.

For more information:

See the Amnesty Q & A. For specific questions, contact us or call us at 1-800-647-7706.