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Washington Free Printable Annual Combined Excise Tax Return 2023 for 2024 Washington Annual Combined Excise Tax Return

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Annual Combined Excise Tax Return
Annual Combined Excise Tax Return 2023

MAIL TO:Washington State Department of Revenue PO Box 47464 Olympia WA 98504-7464 Jan - Dec 2023 Combined Excise Tax Return o A 23 If you had no business activity, check the box and mail this return (unless filed electronically) NAME ____________________________________ ACCOUNT ID ____________________________ BUSINESS NAME ____________________________________________________________________ STREET ADDRESS __________________________________________________________________ CITY, STATE, ZIP ____________________________________________________________________ Address Changes? Effective date of change ___/___/___ Mailing Address Please fill in the appropriate box and note address changes above. Tax Classification Business Closed? o Date Closed___/___/___ See Additional Information, pg 4 I STATE BUSINESS AND OCCUPATION TAX ► Use Black Ink & Return the Original Form Line No. o Code Column I Gross Amount Col. 2 Deductions* Totals from Pg. 3 & 4 Column 3 Taxable Amount Other Correspondence? Col. 4 Rate 1 Extracting, Extracting for Hire 16 .00484 2 Slaughter, Break Proc, Perish Meat-Whlse; Mfg Wheat into Flour; Soybean & Canola Proc 30 .00138 3 Intl Charter Freight Brokers; Stevedoring; Asst Living Facil 28 .00275 4 Travel Agent/Tour Operator ($250,000 or less) 27 .00275 5 Travel Agent/Tour Operator (over $250,000) 6 Insurance Producers; Title Insurance Agents; Surplus Line Broker Commissions; Child Care 14 .00484 7 Prescription Drug Warehousing; Split/Proc Dried Peas 21 .00138 8 Processing for Hire; Printing and Publishing 10 .00484 9 Manufacturing 07 .00484 10 Royalties 80 .015 11 Wholesaling 03 .00484 11 .00484 12 250 Warehousing; Radio & TV Broadcasting; Public Rd Const Gov Contracting; Chem Dependency Ctr; Canned Salmon Labelers 55 .015 14 Cleanup of Radioactive Waste for US Gov 83 .00471 & Other Activities and/or Gambling Contests 15 Service of Chance (less than $50,000 a year) 04 .015 16 Service & Other Activities ($1 million or greater in prior year) 106 .0175 17 Gambling Contests of Chance ($50,000 a year or greater) (Jan - June ONLY) 192 .0163 18 Gambling Contests of Chance ($50,000 a year or greater) (July - Dec ONLY) 1927 .017 19 For Profit Hospitals; Scientific R&D 135 .015 20 Retailing of Interstate Transportation Equip 19 .00484 21 Retailing 02 .00471 *Deductions taken but not itemized on pages 3 and 4 will be disallowed o Filing an Amended Return? Check this box and attach a letter of explanation DUE DATE April 15, 2024  9% Penalty Assessed After April 15, 2024 19% Penalty Assessed After May 31, 2024 29% Penalty Assessed After July 01, 2024 If the due date falls on a weekend or legal holiday, the due date is extended to the next business day. ► Signature _________________________________________________ ► Print Name _______________________________________________ ► Ph. (______)___________________ Internet/Fax ​ Date ______________________ (12/11/23) Column 5 Tax Due .009 13 Public or Nonprofit Hospitals; Qualified Food Co-ops GROSS AMOUNTS FOR RETAILING AND RETAIL SALES (LINE 30 on page 2) MUST BE THE SAME o Line No. TOTAL B&O TAX Item VI TOTALS 22 Total All Tax Due from page 1 23 Total All Tax Due from page 2 24 Total All Addendums (example: Rental Car Addendum) 25 Subtotal (add lines 22-24) 26 Credit (from page 2, section V, total credit) 27 Subtotal (subtract line 26 from line 25) 28 Interest 29 Add Penalty, if applicable  % Minimum $5.00 TOTAL AMOUNT OWED (add lines 27-29) Please make check or money order payable to the Washington State Department of Revenue. Include your Account ID number on your check. o Penalty waiver request? Check this box and attach a letter of explanation Page 1 II STATE SALES AND USE TAX Line No. Tax Classification 30 Retail Sales (also complete local tax section III) 31 Use Tax/Deferred Sales Tax (also complete local use tax section III) Deductions* Totals from Pg 4 Gross Amount Code Taxable Amount 01 Rate Tax Due .065 Value of articles used by taxpayers as a consumer on which no Washington sales tax has been paid. 05 .065 TOTAL STATE SALES & USE TAX III LOCAL CITY AND/OR COUNTY SALES AND USE TAX Local Sales Tax (Enter applicable rate of tax) Code 45 Total Taxable Amount must be the same as line 30, column 3, Taxable Amount Line No. Location Code Local Rate Taxable Amount Local Use Tax/Deferred Sales Tax (Enter applicable rate of tax) Total Value of Articles must be the same as line 31, column 1, Gross Amount Line No. Tax Due 32 35 33 36 34 Location Code Value of Articles Local Rate Tax Due 37 TOTAL TAXABLE TOTAL VALUE OF ARTICLES TOTAL IV OTHER TAXES Line No. Tax Classification Column I Gross Amount Code Col. 2 Deductions* Totals from Pg. 4 TOTAL Column 3 Taxable Amount Column 5 Tax Due Col. 4 Rate 38 Tobacco Products/Cigars (less than $0.69) 20 .95 39 Refuse Collection 64 .036 40 Petroleum Products Tax (Jan - Sept ONLY) 57 .0015 41 Petroleum Products Tax (Oct - Dec ONLY) 5710 .003 42 Hazardous Substance Tax by Value 65 .007 43 Motor Vehicle Sales/Leases 44 Litter Tax 45 Heavy Equipment Rental Tax Line No. Tax Classification 120 .003 36 .00015 1111 .0125 Code Item Solid Fuel Burning Device Fee 59 Number of Stoves, Fireplaces, & Solid Fuel Burning Devices Sold: 47 Syrup Tax 54 Number of Gallons (whole numbers only) Sold: 48 Tire Fee 73 Number of Tires Sold: .90 49 Studded Tire Fee 77 Number of Tires Sold: 4.50 50 Cigar Tax ($0.69 or more) 194 Number of Cigars ($0.69 or more): 51 Little Cigar Tax (acetate integrated filters) 198 Number of Little Cigars: 52 Moist Snuff (1.2 oz. or less) 162 Number of Units: 2.526 53 Moist Snuff (more than 1.2 oz.) 163 Number of Ounces (including partial ounces): 2.105 54 Hazardous Substance Tax by Volume (Jan - June ONLY) 55 Hazardous Substance Tax by Volume (July - Dec ONLY) 46 Code 46 81 Quantity Rate Tax Due 30.00 1.00 .65 .15125 Number of Barrels: 1.20 817 Number of Barrels: 1.40 TOTAL OTHER TAXES (add lines 38-55) *Deductions taken but not itemized on page 4 will be disallowed. V CREDITS Line No. Credit I.D. Credit Classification Amount Line No. Credit Classification Credit I.D. 62 Hazardous Substance by Value 992 855 63 Public Utility Tax Credit for Billing Discounts/Qualified Contributions to a Low Income Home Energy Assistance Fund 880 58 Small Business B&O Tax Credit (go to dor.wa.gov) 815 64 Tobacco Products Tax Credit 930 59 Renewable Energy System Cost Recovery Credit 925 65 B&O Credit for Syrup Tax Paid 945 60 Bad Debt Tax Credit (attach Schedule B) 801 66 Other Credits (attach appropriate documents) 810 61 Hazardous Substance by Volume 991 56 Multiple Activities Tax Credit (attach Schedule C) 57 International Services Credit Internet/Fax ​ (12/11/23) 800 Amount TOTAL CREDIT (transfer to page 1, line 26) Page 2 MAIL TO: Washington State Department of Revenue PO Box 47464 Olympia WA 98504-7464 • • • • Jan - Dec 2023 A Combined Excise Tax Return Deduction Detail 23 If you have deductions, return pages 3 and 4. If you do not have deductions, do not return pages 3 and 4. We cannot approve deductions taken on the Combined Excise Tax Return that are not itemized on pages 3 and 4. Report deductions under the heading that corresponds to your reporting activity. Transfer the total deduction amount for each classification from this page to the corresponding line on your tax return in the deduction column. If completing, fill out name, account ID number and attach to your Combined Excise Tax Return. ► Name ______________________________________________ I.D. Line 1 - Extracting, Extracting for Hire Bad Debts Cash & Trade Discounts Other (Explain): Amount 1601 1602 1699 TOTAL I.D. Line 2 - Slaughter, Break Processing... Bad Debts Cash & Trade Discounts Other (Explain): Amount 3001 3002 3099 TOTAL I.D. Line 3 - Intl Charter Freight Brokers... Bad Debts Cash & Trade Discounts Other (Explain): Amount 2801 2802 2899 TOTAL I.D. Line 4 - Travel Agent/Tour ($250k or less) Bad Debts Cash & Trade Discounts Other (Explain): Amount 2701 2702 2799 I.D. Amount 25001 25002 25099 TOTAL I.D. Line 6 - Insurance Producers; Title Insurance... Bad Debts Other (Explain): Amount TOTAL I.D. Amount 2101 2102 2103 2104 2107 2199 I.D. 1001 1002 1003 1004 1007 1099 I.D. 0701 0702 0703 0707 0799 0301 0302 0304 0305 0306 0307 0308 Dairy Products Used in Mfg of Dairy Products Other (Explain): 0375 0399 Amount 0367 TOTAL I.D. Line 12 - Warehousing; Radio & TV... Bad Debts Cash & Trade Discounts Interstate & Foreign Sales Advances Reimbursements; Rtrns & Allowances Radio/TV Advertising Other (Explain): Amount 1101 1102 1104 1107 1109 1199 Line 13 - Public/Nonprofit Hospitals; Qual. Food.. Bad Debts Cash & Trade Discounts Advances Reimbursements; Rtrns & Allowances Other (Explain): I.D. Amount 5501 5502 5507 5599 TOTAL I.D. Amount 8301 8302 8304 8307 8399 TOTAL Amount TOTAL Line 9 - Manufacturing Bad Debts Cash & Trade Discounts Freight on Out-of-State Deliveries Advances Reimbursements; Rtrns & Allowances Other (Explain): I.D. Line 11 - Wholesaling Bad Debts Cash & Trade Discounts Interstate & Foreign Sales Motor Vehicle Fuel Tax Casual Sales; Accommodation Sales Advances Reimbursements; Rtrns & Allowances No Local Activity Dairy, Fruit/Veg, & Seafood Mfd Products (see below)* Line 14 - Cleanup of Radioactive Waste... Bad Debts Cash & Trade Discounts Interstate & Foreign Sales Advances Reimbursements; Rtrns & Allowances Other (Explain): TOTAL Line 8 - Processing for Hire; Printing & Publish... Bad Debts Cash & Trade Discounts Freight on Out-of-State Deliveries Interstate & Foreign Sales Advances Reimbursements; Rtrns & Allowances Other (Explain): Amount TOTAL 1401 1499 Line 7 - Prescription Drug Warehousing... Bad Debts Cash & Trade Discounts Freight on Out-of-State Deliveries Interstate & Foreign Sales (Use for Prescription Drug Warehousing Only.) Advances Reimbursements; Rtrns & Allowances Other (Explain): I.D. 8001 8002 8007 8099 TOTAL *Local sales for transport out-of-state TOTAL Line 5 - Travel Agent/Tour (over $250k) Bad Debts Cash & Trade Discounts Other (Explain): ► Account ID _____________ - ___________ - ___________ Line 10 - Royalties Bad Debts Cash & Trade Discounts Advances Reimbursements; Rtrns & Allowances Other (Explain): Amount Line 15 - Service & Other Activities and/or Gambling Contests of Chance (less than $50,000 a year) I.D. Bad Debts Cash & Trade Discounts Apportionment (Interstate & Foreign Sales) Advances Reimbursements; Rtrns & Allowances Gambling Prizes & Cash Pay-Outs Qualified Initiation Fees; Dues; Contributions Received Interest on Certain Invest/Loan Obligations Artistic/Cultural Activities Other (Explain): 0401 0402 0404 0407 0410 Amount 0411 0412 0416 0499 TOTAL TOTAL Internet/Fax ​ (12/11/23) Page 3 Not all deductions are allowable from both Retailing (B&O) and Retail Sales Tax. Line 16 - Service & Other Activities ($1 million or greater in prior year) Bad Debts Cash & Trade Discounts Apportionment (Interstate & Foreign Sales) Advances Reimbursements; Rtrns & Allowances Qualified Initiation Fees; Dues; Contributions Received Interest on Certain Invest/Loan Obligations Artistic/Cultural Activities Other (Explain): I.D. Amount 10601 10602 10604 10607 10611 10612 10616 10699 TOTAL Line 17 - Gambling Contests of Chance ($50,000 a year or greater) (Jan - June ONLY) Gambling Prizes & Cash Pay-Outs Other (Explain): I.D. Amount 19210 19299 TOTAL Line 18 - Gambling Contests of Chance ($50,000 a year or greater) (July - Dec ONLY) Gambling Prizes & Cash Pay-Outs Other (Explain): I.D. Amount 192710 192799 TOTAL Line 19 - For Profit Hospitals; Scientific R&D I.D. Bad Debts Cash & Trade Discounts Apportionment (Interstate & Foreign Sales) Advances Reimbursements; Rtrns & Allowances Qualified Initiation Fees; Dues; Contributions Received Other (Explain): 13501 13502 13504 13507 Amount 13511 13599 TOTAL Line 20 - Retailing of Interstate Transport... I.D. Bad Debts Cash & Trade Discounts Interstate & Foreign Sales Advances Reimbursements; Rtrns & Allowances Consignment Sales Other (Explain): 1901 1902 1904 1907 1915 1999 Line 30 - Retail Sales Tax I.D. Bad Debts Cash & Trade Discounts Interstate & Foreign Sales Tax in Gross Sales to U.S. Government Motor Vehicle Fuel Sales Prescription Drugs/Hearing Aids/Lenses/etc Exempt Food Sales Trade-in Allowance Newspapers Tribal Exempt Sales with Delivery in Indian Country Sales of Feed to Fish Farmers Taxable Amount for Tax Paid at Source Returns & Allowances 0101 0102 0104 0114 0118 0119 0121 0122 0124 0125 Sales to Nonprofit Organizations of Artistic/Cultural Art Objects for Displays Purebred Livestock for Breeding Tax Deferral/Investment Certificate No.________ Sale of Manufacturing Mach/Equip; Install Labor Retail Sales Tax Exempt Purchases by Farmers Direct Pay Permits Retail Sales Tax Reported on SER In-State Sales of Motor Vehicles, etc. to Nonresidents Feminine Hygiene Products Sales & Leases of New/Used Clean Alternative Fuel (Addendum Required) Sales of Zero Emission Buses, Batteries, Fuel Cells and Infrastructure for Electric Vehicles Sales of Qualified Ride-sharing Vehicles Tribal Fishing, Hunting, and Gathering Other (Explain): 0132 I.D. Line 21 - Retailing (B&O) *Local sales for transport out-of-state 0128 0129 0130 0131 0135 0136 0156 0159 0170 0179 01108 01111 01114 01115 01126 01130 0199 TOTAL Amount Line 39 - Refuse Collection I.D. Bad Debts Sales to U.S. Government Sales to Other Refuse/Solid Waste Collectors Other (Explain): 6401 6418 6445 6499 Amount TOTAL TOTAL Bad Debts Cash & Trade Discounts Interstate & Foreign Sales Motor Vehicle Fuel Tax Advances Reimbursements; Rtrns & Allowances No Local Activity Casual Sales; Accommodation Sales Tax in Gross Consignment Sales Artistic/Cultural Activities Presc. Drugs Sold by Pub. Oper/Nonprofit Hospitals Compliant Carryout Bag Charge Dairy and Seafood Mfd Products (see below)* Other (Explain): Amount Amount 0201 0202 0204 0205 0207 0208 0213 0214 0215 0216 0217 02103 02118 0299 Line 40 - Petroleum Tax (Jan - Sept ONLY) I.D. Petroleum Products Exported Out of State Other (Explain): 5746 5799 Amount TOTAL Line 41 - Petroleum Tax (Oct - Dec ONLY) I.D. Petroleum Products Exported Out of State Other (Explain): 571046 571099 Amount TOTAL Line 42 - Hazardous Substance Tax by Value I.D. Other (Explain): 6599 Amount TOTAL Line 45 - Heavy Equipment Rental Tax TOTAL ♦ Additional Information ♦ The easiest way to file your return is to use our free electronic filing service at dor.wa.gov. Penalties: • Any unpaid tax (including partial payments) is subject to delinquent return penalty at the rate on the front of the return. (RCW 82.32.090) • A 5% assessment penalty may be assessed if the return is substantially underpaid. (RCW 82.32.090) Bad Debts Cash & Trade Discounts Interstate & Foreign Sales Tribal Exempt Sales with Delivery in Indian Country Rentals from Out-of-state Dealers Rentals to Government Other (Explain): I.D. Amount 111101 111102 111104 111128 1111120 1111121 111199 TOTAL Interest: • Interest will accrue daily from the 1st day of the month following the statutory due date of the return until the return is paid in full. Telephone Assistance • If you did not have business activity call 360-705-6705. At the greeting, follow the instructions given to file a no business return. Do not mail a paper return back to the Department. For tax assistance or to request this document in an alternate format, please call 360-705-6705. Teletype (TTY) users may use the Washington Relay Service by calling 711. Internet/Fax ​ (12/11/23) Page 4
Extracted from PDF file 2023-washington-cetr-a.pdf, last modified December 2023

More about the Washington CETR-A Sales Tax Tax Return TY 2023

This return is used for reporting your business income, sales tax, and use tax.

We last updated the Annual Combined Excise Tax Return in February 2024, so this is the latest version of CETR-A, fully updated for tax year 2023. You can download or print current or past-year PDFs of CETR-A directly from TaxFormFinder. You can print other Washington tax forms here.


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Other Washington Sales Tax Forms:

TaxFormFinder has an additional four Washington income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
REV 84-0002ea Real Estate Excise Tax Supplemental Statement
REV 27-0002 Buyer’s Affidavit for In-State Delivery of Motor Vehicles
CETR-A Annual Combined Excise Tax Return
Form F0003 Washington Sales Tax Exemption Resale Certificate
Local Sales Tax Addendum Local Sales & Use Tax Addendum

Download all WA tax forms View all 5 Washington Income Tax Forms


Form Sources:

Washington usually releases forms for the current tax year between January and April. We last updated Washington CETR-A from the Department of Revenue in February 2024.

Show Sources >

CETR-A is a Washington Sales Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.

About the Sales Tax

Sales taxes are applied to the transfer of goods (and sometimes services) to the end consumer in most of the fifty states, and are collected by the vendor from their customers and remitted to the state taxation department on a regular basis. Therefore, most sales tax related tax forms are applicable to businesses, and not private individuals.

Historical Past-Year Versions of Washington CETR-A

We have a total of seven past-year versions of CETR-A in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 CETR-A

Annual Combined Excise Tax Return 2023

2022 CETR-A

Annual Combined Excise Tax Return 2022

2021 CETR-A

Annual CETR 2021

2019 CETR-A

Jan - Dec 2019 Combined Excise Tax Return

2018 CETR-A

Microsoft Word - CETR_18_A_BLK


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