Combined Excise Tax Return: Other Taxes

Tobacco Products/Cigars (less than $0.69)

The Washington tobacco products tax is due and payable by the first possessor in Washington who holds the products for sale. Write the purchase price of tobacco products and cigars, including amounts paid for shipping/handling, at the time of first possession in column 1.

Only include cigars purchased for less than $0.69 on this line. Cigars purchased for $0.69 or more are entered separately on a different line.

See Special Notice - Tobacco Tax Rate Increases and Definition Changes (pdf).

 

Refuse Collection, Petroleum Products, and Hazardous Substances

When reporting these taxes, base your gross amount for these tax classifications on the wholesale value.

Instructions:

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. If you have deductions, itemize them 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 the rate shown in column 4. Write this amount in column 5.

 

Motor Vehicle Sales/Leases Tax

Sales, leases, rentals, and transfers of motor vehicles (including trucks and motor homes) licensed for on-road use are subject to this tax. The tax does not apply to passenger car rentals subject to the rental car tax.

Write the amount of sales in the Taxable Amount (column 3) for Motor Vehicles/Sales/Leases. Multiply the taxable amount by the rate (.003) and write this amount in Tax Due (column 5).

If you sell or lease motor vehicles in certain counties, special location codes and rates may apply. See the Local Sales & Use Tax Rates and Changes for Car Dealers and Leasing Companies flyer.

 

Litter tax

If you sold products in the following categories, the litter tax applies to your business: 

• Food for human or pet consumption (to go orders)
• Groceries
• Cigarette and tobacco products
• Soft drinks and carbonated beverages
• Beer and other malt beverages
• Wine

• Newspapers and magazines
• Household paper and paper products
• Glass, metal, plastic or fiber containers
• Cleaning agents
• Toiletries
• Non-drug drugstore sundry products

Write the taxable amount of sales in Taxable Amount (column 3). Multiply the taxable amount by the rate (.00015) and write this amount in Tax Due (column 5).

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.

 

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). Write this amount in the Tax Due column.

 

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.

Studded Tire Fee

The studded tire fee is based on the number of studded tires sold. Write the number of tires sold in the Quantity column. Multiply the number of studded tires sold by the rate (4.50) and write this amount in the Tax Due column.

 

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). Write this amount in the Tax Due column.

See Special Notice - Tobacco Tax Rate Increases and Definition Changes (pdf).

 

Little Cigar Tax

The little cigar tax (acetate integrated filters) fee is based on the number of little cigars sold. Write the number of little cigars sold in the Quantity column. Multiply the number of little cigars sold by the rate (.15125). Write this amount in the Tax Due column.

 

Moist Snuff (1.2 oz. or less) Tax

The moist snuff (1.2 oz. or less) tax fee is based on the number of units sold. Write the number of units sold in the Quantity column. Multiply the number of units sold by the rate (2.526). Write this amount in the Tax Due column.

 

Moist Snuff (more than 1.2 oz.) Tax

The moist snuff (more than 1.2 oz.) tax fee is based on the number of ounces (including partial ounces) sold. Write the number of ounces (including partial ounces) sold in the Quantity column. Multiply the number of ounces (including partial ounces) sold by the rate (2.105). Write this amount in the Tax Due column.

Total Other Taxes

Add the amounts in the Tax Due column for all your taxes categorized as "other." Write total amount in Total Other Taxes box.

 

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