Instructions For Completing The Temporary Registration Certificate (Page 3 of 4) in pdf

Line 17 - Litter Tax

To report local use tax, complete the following line(s) on

your Temporary Registration Certificate:

Manufacturers, wholesalers and retailers may also be

subject to the Litter Tax. Refer to WAC 458-20-243 and

1. Write the location code(s) on lines 12-14 in the

RCW 82.19.010 or call the Telephone Information Center

Location Code column.

at (800) 647-7706.

2. Write your taxable amount for each location code

If applicable, complete the following line on your

in the Taxable Amount column.

Temporary Registration Certificate:

3. Total the amounts in the Taxable Amount column

and write this amount in the Total Local Use Tax

1. Only use line 17.

box, Taxable Amount column.

2. Write the taxable amount in the Taxable Amount

4. Write the local tax rate(s) on lines 12-14 in the

column.

Rate column.

3. Multiply the taxable amount by .00015 and write

5. Multiply the taxable amount(s) by the rate(s) and

the result in the Tax Due column.

write the result in the Tax Due column.

TOTALS

6. Total the amounts in the Tax Due column and

write the total in the Total Local Use Tax box,

Line 18 – Tax Due

Tax Due City or County column.

1. Add all the Tax Due amounts. This includes amounts

Line 15 - Regional Transit Authority (RTA) Tax

for State Business and Occupation Tax, State Sales

Tax and Use Tax, Local Sales Tax and Use Tax,

Retail sales occurring within the RTA boundaries (portions of

Regional Transit Authority Tax, King County Food

King, Pierce and Snohomish Counties) are subject to an

and Beverage Tax, and Litter Tax.

additional tax of four-tenths of one percent (.004). Businesses

2. Write this total on line 18.

or persons located within the RTA area who owe use tax on

tangible personal property will also owe the additional .004 on

Line 19 - Small Business B&O Tax Credit

all items subject to the use tax. Maps to determine boundaries

1. Calculate your Small Business B&O Tax Credit

are available by calling (800) 647-7706. You may also refer to

(see page 4) and write this amount on line 19.

the department’s Geographic Information System (GIS)

address lookup feature on our Internet website at

Line 20 – Total Tax Due

1. Subtract line 19 from line 18. Write this amount

For sales occurring within RTA boundaries, complete the

on line 20.

following line on your Temporary Registration Certificate:

Line 21 - Penalty

1. Only use line 15.

1. If you pay your taxes more than ten days after the

2. Write the taxable amount in the Taxable Amount

close of your business, add a penalty at the rate

column.

shown in the lower right portion of the Temporary

3. Multiply the taxable amount by .004 and write the

Registration Certificate (above the Totals box).

result in the Tax Due column.

Calculate this amount and write the total on line 21.

(Note: Combine applicable local sales tax and use tax to

Total Amount Owed

determine the Regional Transit Authority taxes on line 15.)

1. Add lines 20 and 21. Write this amount in the

Total Amount Owed box. This is the total amount

Line 16 - King County Food and Beverage Tax

you owe.

The sales of food and beverages in King County

restaurants, taverns and bars that are subject to retail sales

FINISHING YOUR TAX RETURN

tax are also subject to this additional tax of one-half of one

percent (.005).

Within ten days of the completion of your business

activity:

If applicable, complete the following line on your

Temporary Registration Certificate:

1. Complete the attached Temporary Registration

Certificate.

1. Only use line 16.

2. Sign and date the certificate and keep a copy for

2. Write the taxable amount in the Taxable Amount

your records.

column.

3. Put your Registration Number on the check or

3. Multiply the taxable amount by .005 and write the

money order, made payable to the Department of

result in the Tax Due column.

Revenue.

Send the original copy of the Temporary

Registration Certificate with your remittance for

the total tax due and any penalties in the envelope

provided.

REV 32 0051inst-3 (1-01-02)

page 3

Instructions For Completing The Temporary Registration Certificate Page 3

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