Section V - Other Taxes
Line 49
Tobacco Products/Cigars (less than $0.69)
The Washington tobacco products tax is due and payable by the first possessor in this state who holds the products for sale. Write the purchase price of tobacco products and cigars, including amounts paid for shipping and handling, at the time of first possession in column 1. Only cigars purchased for less than $0.69 are included on line 50. Cigars purchased for $0.69 or more are entered separately on line 59.
See Special Notice - Tobacco Tax Rate Increases and Definition Changes (pdf).
Lines 50-52
The gross income for the following taxes is based on wholesale value of the products:
- In column 1, on the line for the appropriate tax classification, write the gross amount of income.
- You may qualify for deductions. Write the total deductions in column 2. If you have no deductions, write 0 in column 2. Deductions must be itemized on the deduction detail sheet, pages 3 & 4.
- Subtract column 2 from column 1. Write this amount in column 3. This is your taxable amount.
- Multiply the taxable amount in column 3 by rate shown in column 4 and write this amount in column 5.
Line 53
Intermediate Care Facilities for the Intellectually Disabled applies to monthly filers only.
Line 54
Solid Fuel Burning Device Fee
The taxable amount for solid fuel burning device fee is based on the number of devices sold. Write the number of devices sold in the Quantity column. Multiply the number of devices sold by the rate ($30.00) and write this amount in the Tax Due column.
Line 55
Syrup Tax
The syrup tax is based on the number of gallons of syrup sold. Write the number of gallons sold in the Quantity column. Multiply the number of gallons sold by the rate ($1.00) and write this amount in the Tax Due column.
Line 56
Tire Fee
The tire fee is based on the number of tires sold. Write the number of tires sold in the Quantity column. Multiply the number of tires sold by the rate (.90) and write this amount in the Tax Due column.
Line 57
Cigar Tax ($0.69 or more)
Write the number of cigars purchased for $0.69 or more, of which you have first possession, in the Quantity column. Multiply the number of cigars sold by the rate (.65) and write this amount in the Tax Due column. See Special Notice - Tobacco Tax Rate Increases and Definition Changes (pdf).
Line 58
Little Cigar Tax
Line 59 & 60
Moist Snuff
Total other taxes
Add the amounts in the Tax Due column from lines 49-60. Write total amount in Total Other Taxes box.
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