home home File & pay taxes home File or amend my return home Instructions for Completing the Combined Excise Tax Return Instructions for Completing the Combined Excise Tax Return

Section V - Other Taxes

Section V

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:

  1. In column 1, on the line for the appropriate tax classification, write the gross amount of income.
  2. 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.
  3. Subtract column 2 from column 1.  Write this amount in column 3.  This is your taxable amount.
  4. 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.

 

<< Previous | Table of Contents | Next >>