SALT Report 1193 – The Washington Department of Revenue has issued a notice regarding sales tax liabilities for sellers registered under the SSUTA based on the seller’s failure to timely ﬁle its sales tax return, if the seller has no legal requirement to register with Washington.
The WDOR has broad authority to impose estimated tax liabilities on retailers when returns are not ﬁled. State law provides that the administration and collection of state and local sales and use taxes be interpreted and applied consistently with SSUTA regulations.
Therefore, in accordance with the SSUTA, the department will provide delinquent sellers with at least 30 days’ notice prior to imposing a liability for failure to file returns. Additionally, during that 30 day period, the WDOR will allow sellers to ﬁle their returns before a penalty is assessed. However, the department reserves the right to enforce liability earlier if the seller has a history of non-filing or late filing.
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