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WAC 267 Annual reports for certain tax adjustments.
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION
WAC: 458-20-267 09/05/2014 Annual Reports for Certain Tax Adjustments

WAC 458-20-267, titled: “Annual reports for certain tax adjustments” (Rule 267) is amended at the introduction in section (1) of the rule by changing the phrase “aerospace manufacturing” for clarity to “aerospace industry” and adding the phrase “government funded mental health services.” Rule 267 is also amended to add the government funded mental health services tax preference to the annual report requirement. Further, section (3) of the rule is amended to update the filing requirements and correct caption grammatical errors.  Last, subsection (4)(b)(ii)(B) is amended to update the department’s contact address to obtain written approval to consolidate manufacturing sites.
  458-20-267 11/01/10 Annual Reports for certain adjustments In order to take certain tax exemptions, credits, and rates (“tax adjustments”), taxpayers must file either an annual report or annual survey depending on the tax adjustments being taken.  The annual report or survey must be filed with the Department of Revenue detailing employment, wages, and employer-provided health and retirement benefits.  These rules explain who is required to and how to file an annual report or annual survey, and what information must be included.
The Department amended WAC 458-20-267 and 458-20-268 to recognize:
ESSHB 1597 (chapter 106, Laws of 2010).   This legislation establishes that only applications that have been approved are not confidential and subject to public disclosure. 
SB 6206 (chapter 137, Laws of 2010).  This legislation provided two extensions for filing an annual report or survey.  The two extensions are (1) a 30 day extension based on circumstances beyond the control of the taxpayer and (2) a onetime 90 day extension.
SHB 3066 (chapter 114, Laws of 2010).  This legislation provides consistency regarding the information required when filing an annual report and annual survey and now requiring all taxpayers who take a tax adjustment to file either a report or survey.  The legislation also amended the due date of the reports and surveys to April 30th following any calendar year in which the person becomes eligible to claim the tax adjustment for reports or surveys due 2011 or later.
  458-20-267 04/27/10 WAC 458-20-267 (Rule 267)In order to take certain tax exemptions, credits, and rates ("tax adjustments"), taxpayers must file an annual report with the Department of Revenue detailing employment, wages, and employer-provided health and retirement benefits per job at the manufacturing site.  

Rule 267 explains how to file reports and what information must be included in the reports by persons claiming tax adjustments for the following:  

Aerospace manufacturing;
Electrolytic processing;
Solar electric manufacturing; and
The aluminum smelter industry
The Department amended this rule to recognize provisions of SSB 6828 (chapter 81, Laws of 2008).  These provisions include requiring that an annual report be filed FAR 145 Part certified repair stations claiming the tax adjustment provided in RCW 82.04.250(3).  FAR 145 Part certified repair stations were previously required to file an annual survey (WAC 458-20-268).  This legislation also authorized persons manufacturing commercial airplanes or components of such airplanes to report required information on a per manufacturing job site basis.

This rule action does not include changes from the recently concluded 2010 legislative session, to be incorporated into the rule in a future rulemaking.

  458-20-267   01/07/2005 Annual reports for certain tax adjustments. Adopted on an emergency basis effective 1/7/05. Updated 09/21/06 and effective 10/22/06.
       
RCW: 82.04.260   1971 Tax on manufacturers and processors of various foods and by-products -- Research and development organizations -- Travel agents -- Certain international activities -- Stevedoring and associated activities -- Low-level waste disposers -- Insurance agents, brokers, and solicitors--Hospitals -- Commercial airplane activities -- Timber product activities -- Canned salmon processors.
  82.04.2909   2004 Tax on aluminum smelters.
  82.04.294   2005 Tax on manufacturers or wholesalers of solar energy systems.
  82.04.4461   2003 Credit -- Preproduction development expenditures
  82.04.4463   2003 Credit -- Property and leasehold taxes paid on property used for manufacture of commercial airplanes.
  82.04.4481   2004 Credit -- Property taxes paid by aluminum smelter.
  82.08.805   2004 Exemptions -- Tangible personal property used at an aluminum smelter.
  82.08.980   2003 Exemptions -- Labor, services, and personal property related to the manufacture of super efficient airplanes.
  82.12.805   2004 Exemptions -- Tangible personal property used at an aluminum smelter.
  82.12.980   2003 Exemptions -- Labor, services, and personal property related to the manufacture of super efficient airplanes.
  82.16.0421   2004 Exemptions -- Sales to electrolytic processing businesses.
       
ETA:      
       
INDUSTRY GUIDES:      
       
SPECIAL NOTICES:      
Subject Title Reference:      
Renewable Energy Industries 09/27/2013 Reduced B&O tax rate for manufacturers of solar energy systems and certain components of those systems extended; Sales/use tax exemption for processing semiconductor materials amended
Renewable Energy Industries 05/10/2013 Renewable Energy Systems
Sales and Use Tax Exemption Due to Expire
Renewable Energy Industries 08/30/2011 Solar Sterling Converter Manufactured in Washington Added to Renewable Energy Cost Recovery Incentive Payment Program
Renewable Energy Industries 08/29/2011 Manufacturers of Solar Systems Using Sterling Converters Receive Reduced B&O Tax Rate
Renewable Energy Industries 06/07/2011 Sales Tax Exemption on Solar and Other Renewable Energy Systems Change to Program
Economic Nexus 09/10/2010 B&O Tax Reporting Requirement Continues After Business Activity Stops (Trailing Nexus)
Economic Nexus 05/28/2010 New Apportionment Method
Economic Nexus 05/28/2010 Tax Attorneys and CPAs New "Economic Nexus" in Washington State May Impact Your Clients
Economic Nexus 05/28/2010 Registered Out-of-state Businesses Currently not Reporting Income from Service Activities - New Apportionment for Certain Income
Incentives 05/06/2010 Renewable Energy Cost Recovery Incentive Program, Modifications to Program
Renewable Energy Industry 05/06/2010 Renewable Energy Cost Recovery Incentive Program, Modifications to Program
Renewable Energy Industry 09/23/2009 Renewable Energy System Cost Recovery Program - Production Incentive
Renewable Energy Industry   6/24/2009 Tax Incentives for Generation of Electricity from Renewable Resources
Incentives/ Renewable Energy Industry   06/21/2005 Renewable Energy Industry Incentives
       
DIRECTIVE:      
       
RPM:      
       
WTD:      
  33 WTD 368 13-0331 07/31/2014 RULE 267; RCW 82.04.260, RCW 82.32.545: BUSINESS AND OCCUPATION (B&O) TAX – AEROSPACE MANUFACTURER’S PREFERENTIAL RATE – ANNUAL REPORT REQUIREMENT – DEADLINE FOR SUBMISSION OF ANNUAL REPORT. Taxpayer petitioned the Department for a refund of the difference between Wholesaling B&O tax it paid for 2008 and 2009 and the preferential Aerospace Manufacturer’s rate. Taxpayer filed the required annual reports for 2008 and 2009 in the latter part of 2012. The Department denied Taxpayer’s petition, finding that the annual reports for 2008 and 2009 were due, respectively, by March 31, 2009, and March 31, 2010.
OTHER: