This temporary amnesty program waives penalties and interest on certain unpaid Washington State business taxes.

Program dates:

February 1, 2011 through April 30, 2011

This program waives penalties and interest on:

State business and occupation (B&O) tax

State public utility tax

State and local sales and use tax including:

General retail sales and use taxes

Rental car taxes

King County food and beverage tax

Additional sales and use tax on motor vehicle sales/leases

Lodging taxes, but not including tourism promotion area lodging charges

Brokered natural gas use tax

Important: If you have filed and paid all tax returns as of November 25, 2010, you are not eligible for amnesty on tax returns due after that date.

Who’s eligible:

Registered businesses

Unregistered businesses

How to apply:

By April 18, 2011 you must:

Submit an Application (pdf)

File all outstanding tax returns and any amended returns for which you are requesting a waiver.

Requirements:

For amnesty to be granted, you must:

Pay all tax due by April 30, 2011, on any invoice for which you are requesting a waiver. You must also pay penalties and interest on taxes not included in this program.

Pay all filing and other fees on any tax warrant for which you are requesting a waiver.

File and pay all tax returns on time during the amnesty period.

Waive your right to seek a refund or challenge the amount of taxes paid under the program.

Exclusions:

Taxpayers are excluded from this program if they:

Have ever been assessed a penalty by the Department for evasion or misuse of a reseller permit or resale certificate.

Are in bankruptcy and payment of tax debt would violate federal bankruptcy laws.

Have ever been prosecuted for failing to pay or collect the proper amount of any tax administered by the Department under RCW 82.32.

For more information:

See the Amnesty Q & A. For specific questions, send an email to communications@dor.wa.gov or call us at 1-800-647-7706 begin_of_the_skype_highlighting 1-800-647-7706 end_of_the_skype_highlighting.