Combined Excise Tax Return

All returns

Combined Excise Tax Return

Agency

Department of Revenue

Form

Combined Excise Tax Return

Taxes reported

Business and occupation tax, Retail sales tax, Use tax, Public utility tax

Who pays

The business and the buyer (collected by the seller)

Measure

Gross income of the business; selling price of retail sales

How often

Monthly, quarterly, annual

How it is filed

Filed by the firm on the state portal.

Statute

RCW 82.32.045; WAC 458-20-22801; chapters 82.04, 82.08, 82.12 and 82.16 RCW

The main Washington business tax return: business and occupation tax, retail sales tax, use tax and public utility tax, filed with the Department of Revenue.