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WAC 268 Annual surveys for certain tax adjustments.
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION
WAC: 458-20-268 06/24/2014 Annual surveys for certain tax adjustments

This amendment adds language to WAC 458-20-268 relating to ESSB 5882, chapter 13, section 1503, Laws of 2013, 2013 2nd Special Session requiring an annual survey for the tax exemption for sales and use of machinery and equipment used directly in generating electricity from a qualifying renewable energy source. 

Further, section (3) of the rule is amended to update the filing requirements.  Amended subsection (3)(a) describes the required electronic filing; subsection (3)(b) describes the required paper form used if the department waives the electronic filing requirement upon a showing of good cause; and subsection (3)(c) explains that the department’s taxpayer account administration division is now handling these annual survey filings with updated contact information.

  458-20-268 11/01/10 Annual Surveys for certain tax 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.
  458-20-268 04/27/10 In order to take certain tax credits, deferrals, and exemptions ("tax adjustments"), taxpayers must file an annual survey with the Department of Revenue (the "Department") containing information about their business activities and employment.  WAC 458-20-268 explains these survey requirements.  This rule also explains who is required to file an annual survey, how to file a survey, and what information must be included in the survey.

The Department amended the rule to recognize SSB 6828 (chapter 81, Laws of 2008).   This legislation provides that persons claiming tax adjustments for FAR 145 part repair stations now file an annual report (WAC 458-20-267).  These persons were previously required to file an annual survey.

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

  458-20-268   05/10/2005 Annual surveys for certain tax adjustments.Adopted on an emergency basis effective May 10, 2005. It may be used to determine tax liability until September 7, 2005, unless the Department adopts a permanent rule prior to this date.
    12/29/2006 Annual surveys for certain tax adjustments. Effective 01/29/07.
       
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.
  82.04.250   1935 Tax on retailers.
  82.04.449   2006 Credit -- Washington customized employment training program.
  82.04.4452   1994 Credit -- Research and development spending.
  82.04.4266   2006 Exemptions -- Fruit and vegetable businesses.
  82.04.4269   2006 Exemptions -- Seafood product businesses.
  82.04.4268   2006 Exemptions -- Dairy product businesses.
  82.04.4487   2006 Credit -- Commercial aircraft -- Qualified preproduction development expenditures.
  82.60   1985 Tax deferrals for investment projects in rural counties.
  82.63   1994 Tax deferrals- High technology businesses
  82.75   2006 Tax deferrals -Biotechnology and medical device manufacturing businesses
  82.74   2005 Tax deferrals - Fruit and vegetable businesses
         
       
ETA:      
       
INDUSTRY GUIDES:      
       
SPECIAL NOTICES:      
Subject Title Reference:      
Manufacturing  08/01/2014 Semiconductor Materials Manufacturers
Filing Requirements Amended for Annual Tax Incentive Survey
and Report
Semiconductor Materials 08/01/2014 Semiconductor Materials Manufacturers
Filing Requirements Amended for Annual Tax Incentive Survey
and Report
Manufacturing  07/31/2014 Dairy Product Manufacturers B&O Tax Deductions
Manufacturing  07/31/2014 Fresh Fruit or Vegetable Manufacturers B&O Tax Exemptions
Manufacturing  07/31/2014 Seafood Product Manufacturers B&O Tax Exemptions
Manufacturing  09/27/2013 Dairy Product Manufacturer's B&O tax exemption and preferential B&O tax rate expanded
Annual Survey/ High Technology   12/17/2004 Annual Survey Special Notice
 
DIRECTIVE:      
       
RPM:      
       
WTD: 27 WTD 6 07-0221   RCW 82.63.045:SALES TAX DEFERRAL – ANNUAL SURVEY – DELINQUENT FILING – EXTENSION OF DUE DATE.The legislature has conferred to the Department no authority to extend the due date for filing an annual survey required by the high technology retail sales and use tax deferral program under Chapter 82.63. RCW.
  27 WTD 6 07-0221   RCW 82.63.045:SALES TAX DEFERRAL – ANNUAL SURVEY – REPAYMENT ASSESSMENT – COMPUTATION – CONSUMED EQUIPMENT.If a tax deferral recipient fails to timely file a survey, a repayment assessment is issued on 12.5% of the total taxes deferred under the certificate, including those imposed on property already consumed.
  27 WTD 6 07-0221   RCW 82.63.045, RCW 82.32.090:SALES TAX DEFERRAL – ANNUAL SURVEY – REPAYMENT ASSESSMENT – ASSESSMENT PENALTY.If a tax deferral recipient fails to timely file a survey, a repayment assessment is issued on 12.5% of the total taxes deferred under the certificate plus interest.However, the assessment penalty does not apply.
  28 WTD 110 08-0316 09/29/09 RULE 268; RCW 82.32.630, RCW 82.32.590: - ANNUAL SURVEY FOR TIMBER TAX INCENTIVES – DUE DATE EXTENSION.  The Department has the statutory authority to extend the timber products annual survey due date provided the taxpayer’s failure to timely file was due to circumstances beyond its control.  A good faith lack of knowledge of a taxpayer’s tax obligation and responsibilities, however, is not a circumstance beyond a taxpayer’s control that warrants a due date extension.
  33 WTD 171 13-0358 05/31/2014 RULE 268, RCW 82.04.4452: HIGH TECH R&D CREDIT – SURVEY – TIMELY FILED -- SURREAL. Corporations were not entitled to claim the high technology R&D tax credit when they failed to file surveys for the year in which the credits were claimed.
  33 WTD 178 13-0383 05/31/2014 RULE 268; RCW 82.04.4452, RCW 82.32.585, RCW 82.32.590: BUSINESS AND OCCUPATION TAX – TAX CREDIT FOR QUALIFIED RESEARCH AND DEVELOPMENT SPENDING – ANNUAL SURVEY REQUIREMENT – CRITERIA FOR EXTENSION OF THE FILING DEADLINE. Taxpayer failed to timely file with the Department the annual survey required to qualify for a research and development (R&D) spending business and occupation (B&O) tax credit. In addition, Taxpayer’s circumstances did not meet the criteria for extension of the filing deadline. Therefore, the Department properly denied Taxpayer’s request to claim the B&O tax credit for qualified R&D spending.
         
       
OTHER: