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Washington: Where’d You Put that Tax Money?


 If you collected it, remit it.

The Washington Department of Revenue has amended legislation regarding personal liability for collected but unremitted spirits taxes.

Among other changes, the amendment alters the definition of the responsible individual, removing the stipulation that the responsible individual must have “control or supervision of retail sales tax funds collected and held in trust or who has the responsibility for filing returns or paying the collected retail sales tax.” The definition now includes: “any current or former officer, manager, member, partner, or trustee of a limited liability business entity with an unpaid tax warrant issued by the department.”

It is a much broader definition—one that will allow many more individuals to be held liable for unpaid sales and spirits taxes. It also allows the department to place a lien on real property owned by the liable party.

Read the amendment to WAC 458-20-217, which takes effect on November 27, 2014.

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photo credit: DonkeyHotey via photopin cc


Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.