82.32.045  <<  82.32.047 >>   82.32.050

TaxesPayable by consumer directly to departmentWhen due.

*** CHANGE IN 2019 *** (SEE 5581-S.SL) ***
(1) Except as otherwise provided in this section, taxes imposed under chapter 82.08 or 82.12 RCW and payable by a consumer directly to the department are due, on returns prescribed by the department, by the earlier of April 1st of the calendar year immediately following the calendar year in which the sale or use occurred or within thirty days of the date of a notice from the department that tax may be due.
(2) This section does not apply to the reporting and payment of taxes imposed under chapters 82.08 and 82.12 RCW:
(a) On the retail sale or use of motor vehicles, vessels, or aircraft; or
(b) By consumers who are engaged in business, unless the department has relieved the consumer of the requirement to file returns pursuant to RCW 82.32.045(4).


FindingsIntent2017 3rd sp.s. c 28 §§ 201-214: See note following RCW 82.08.053.
Existing rights and liabilitySeverability2017 3rd sp.s. c 28: See notes following RCW 82.08.053.
ApplicationEffective dates2017 3rd sp.s. c 28: See notes following RCW 82.13.020.
Site Contents
Selected content listed in alphabetical order under each group