Enhanced Food Fish Excise Tax Addendum - Form Page 2

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Instructions
Calculating the Tax
If the species of enhanced food fi sh you are
claiming a credit for is Sea Urchin, Sea Cucumber,
For line numbers 1-11 enter the volume of each
or Andadromous Game Fish select the appropriate
species being reported. Enter the volume in pounds,
line from lines 12-14. For all other species, complete
gallons, bushels, or dozens. (Example: Pounds times
lines 15 and/or 16. Enter the name of the taxing
amount per pound = taxable value.)
authority or if tribal, please name the tribe. Then
enter the species of enhanced food fi sh if not already
The taxable value is the value of the enhanced food
preprinted, the volume, and the taxable value.
fi sh at the point of landing.
Specify the other taxing authority’s tax rate in the
The tax due is the result of multiplying the taxable
box provided. Occasionally, the tax rate paid to
value by the tax rate.
another taxing authority may be higher than the tax
rate assessed by Washington. Your credit cannot
Credits
exceed the amount of enhanced food fi sh tax that
would be due to the State of Washington on the
RCW 82.27.040 allows a credit for taxes paid to other
same fi sh. If the tax rate paid to another taxing
legal taxing authorities. These other taxing authorities
could include states other than Washington, the
authority is higher than assessed by Washington,
enter the Washington rate.
United States government, another country, or tribal
authority. To qualify for the credit, the owner of the
enhanced food fi sh must have documentation showing
Enter the amount of the credit. The credit will be the
result of multiplying the other taxing authority’s tax
a tax was paid in another jurisdiction.
rate by the taxable value.
For tax assistance, visit or call 1-800-647-7706. To inquire about the availability of this document in an alternate format for
the visually impaired, please call (360) 705-6715. Teletype (TTY) users may call 1-800-451-7985.
Internet/Fax
(7-31-07)
Page 2

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