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Instructions for Completing

the Retailing and Other Activities Return

(Keep these instructions for future reference)

If this return does not include your reporting classification,

Section IIl - State and Local Use Tax, Lines 11-14

please call the Telephone Information Center at

State Use Tax/Deferred Sales Tax, Line 11

1-800-647-7706.

1. Under Gross Amount, enter the value of

articles used or consumed in Washington State

Use black ink and return the original form.

on which sales tax has not been paid.

2. Multiply the Gross Amount by the rate shown

Section I - State Business and Occupation (B&O) Tax,

and enter the amount under Tax Due.

Lines 1-6

1. Locate the B&O Tax classification for your

Local Use Tax/Deferred Sales Tax, Lines 12-14

business. Enter the gross income from your

1. Enter the location code and local rate for each

Washington business activities under Gross

location in which tax is due. If more than two

Amount.

locations, please report all information on the

2. Calculate your total Deductions. (Deductions do

Local Sales and Use Tax Addendum. To

not apply to all taxpayers)

access the Addendum, visit our web site at

a) On page 3, Deduction Detail, locate the line

number and activity that corresponds to the line

2. Enter the taxable amount for each location

number of your B&O tax classification on page

under Value of Articles.

1 of the tax return.

3. Multiply the Value of Articles by the rate and

b) Enter the amount of your deduction next to the

enter the amount under Tax Due City or

appropriate deduction type.

County.

c) For each B&O Tax classification, enter the total

4. Add the Value of Article amounts and enter the

amount of deductions in the Total box.

sum under Total Value of Articles. This must be

d) Transfer the total deduction amount to the

the same as the taxable amount on line 11.

corresponding line on page 1 of your return.

Section IV – Other Local Sales and Use Tax/Litter Tax,

3. On page 1, subtract the Deductions from the Gross

Lines 15-18

Amount. Enter that number under Taxable

Motor Vehicle Sales/Leases Tax, Line 15

Amount.

Regional Transit Authority (RTA) Tax, Line 16

4. Multiply each taxable amount by the rate shown

King County Food and Beverage Tax, Line17

and enter the amount under Tax Due.

Litter Tax, Line 18

5. Add Tax Due amounts (lines 1-6) and enter the

1. Enter the Taxable Amount for Motor Vehicle

total on line 27.

Sales/Leases Tax.

Section II – State and Local Sales Tax, Lines 7-10

2. Enter the Taxable Amount for articles used

State Retail Sales Tax, Line 7

within the Regional Transit Authority areas.

1. Enter the Gross Amount. This amount must be

3. Enter the Taxable Amount for King County

the same as the Retailing Gross Amount on

Food and Beverage Tax.

line 6.

4. Enter the Taxable Amount for Litter Tax.

2. Enter all deduction amounts on page 4.

5. Multiply the taxable amount for lines 15-18 by

3. Add all deductions and transfer the total

the rate shown and enter under Tax Due for

amount to page 2, line 7.

each line.

4. On page 2, subtract the Deductions from the

Total Tax Due from Sections II, IIl, & IV, Line 19

Gross Amount. Enter that number under

1. Add the Tax Due amounts, (lines 7-18), and

Taxable Amount.

enter the sum on line 19. Transfer this total to

5. Multiply the Taxable Amount by the rate shown

page 1, line 28.

and enter under Tax Due.

Section V - Credits, Lines 20-26

Local Retail Sales Tax, Lines 8-10

1. Identify qualifying credits and enter the figures

1. Enter the location code and local rate for each

under Amount of Credit. Please attach appropriate

location in which tax is due. If more than two

documents.

locations, please report all information on the

2. Add lines 20-25 and enter the sum on line 26, Total

Local Sales and Use Tax Addendum. To

Credit. Transfer this total to page 1, line 31.

access the Addendum or to find current

Section VI – Totals, Page 1, Lines 27–34

location codes and rates, go to our web site at

1. On line 29, enter sum of all addendums.

2. Add lines 27-29, and enter subtotal on line 30.

2. Enter the Taxable Amount for each location.

3. Subtract line 31 from line 30, and enter subtotal on

3. Multiply Taxable Amounts by the local rate and

line 32.

enter under Tax Due City or County.

4. Enter penalty amount, if applicable on line 33.

4. Add the Taxable Amounts and enter the sum

5. Add line 32 to line 33 and enter amount on line 34.

under Total Taxable Amount on line 10. This

This is your total amount due.

amount must be the same as the Retail Sales

6. Sign and date your return and mail to the Department.

Taxable Amount on line 7.

Form Rev 41 0057 - Small Business B&o Tax Credit Worksheet - Washington Department Of Revenue Page 7

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