Form Rev 41 0057 - Small Business B&o Tax Credit Worksheet - Washington Department Of Revenue Page 14
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18Washington State Department of Revenue
Instructions for Completing the Combined Excise Tax Return
Section V - Other Taxes
Line 50
Tobacco Products/Cigars (less than $0.67)
The Washington tobacco products tax is due and payable by the first possessor in this state who holds the products for sale. Write the purchase
price of tobacco products and cigars, including amounts paid for shipping and handling, at the time of first possession in column 1. Only cigars
purchased for less than $0.67 are included on line 50. Cigars purchased for $0.67 or more are entered separately on line 58. See
Special Notice -
Cigarette and Tobacco Products Tax Changes
(pdf).
Lines 51-53
The gross income for the following taxes is based on wholesale value of the products:
Refuse collection
Petroleum products
Hazardous substances
1.
In column 1, on the line for the appropriate tax classification, write the gross amount of income.
2.
You may qualify for deductions. Write the total deductions in column 2. If you have no deductions, write 0 in column 2. Deductions must
be itemized on the
deduction detail
sheet, pages 3 & 4.
3.
Subtract column 2 from column 1. Write this amount in column 3. This is your taxable amount.
4.
Multiply the taxable amount in column 3 by rate shown in column 4 and write this amount in column 5.
Line 54
Intermediate Care Facilities for the Mentally Retarded (IMR)
applies to monthly filers only.
Line 55
Solid Fuel Burning Device Fee
The taxable amount for
solid fuel burning device fee
is based on the number of devices sold. Write the number of devices sold in the Quantity
column. Multiply the number of devices sold by the rate ($30.00) and write this amount in the Tax Due column.
Line 56
Syrup Tax
The
syrup tax
is based on the number of gallons of syrup sold. Write the number of gallons sold in the Quantity column. Multiply the number of
gallons sold by the rate ($1.00) and write this amount in the Tax Due column.
Line 57
Tire Fee
The
tire fee
is based on the number of tires sold. Write the number of tires sold in the Quantity column. Multiply the number of tires sold by the
rate (.90) and write this amount in the Tax Due column.
Line 58
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