# RCW 82.32.045: RCW 82.32.045: Taxes—When due and payable—Reporting periods—Verified annual returns—Relief from filing requirements

> Washington · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S045

## Section

- **Citation:** RCW 82.32.045
- **Heading:** RCW 82.32.045: Taxes—When due and payable—Reporting periods—Verified annual returns—Relief from filing requirements
- **Jurisdiction:** Washington
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Washington Code / Title 82 / Chapter 32 / Section 045

## Text

*** CHANGE IN 2026 *** (SEE 6346-S.SL ) ***

(1) Except as otherwise provided in this chapter and subsection (6) of this section, payments of the taxes imposed under chapters 82.04 , 82.08, 82.12, 82.14, 82.16, and 82.27 RCW, along with reports and returns on forms prescribed by the department, are due monthly within 25 days after the end of the month in which the taxable activities occur. (2) The department of revenue may relieve any taxpayer or class of taxpayers from the obligation of remitting monthly and may require the return to cover other longer reporting periods, but in no event may returns be filed for a period greater than one year. Except as provided in subsection (3) of this section, for these taxpayers, tax payments are due on or before the last day of the month next succeeding the end of the period covered by the return. (3) For annual filers, tax payments, along with reports and returns on forms prescribed by the department, are due on or before April 15th of the year immediately following the end of the period covered by the return. (4) The department of revenue may also require verified annual returns from any taxpayer, setting forth such additional information as it may deem necessary to correctly determine tax liability. (5) Notwithstanding subsections (1) and (2) of this section, the department may relieve any person of the requirement to file returns if the following conditions are met: (a) The person's value of products, gross proceeds of sales, or gross income of the business, from all business activities taxable under chapter 82.04 RCW, is less than $125,000 per year; (b) The person's gross income of the business from all activities taxable under chapter 82.16 RCW is less than $24,000 per year; and (c) The person is not required to collect or pay to the department of revenue any other tax or fee which the department is authorized to collect. (6)(a) Taxes imposed under chapter 82.08 or 82.12 RCW on taxable events that occur beginning January 1, 2019, through June 30, 2019, and payable by a consumer directly to the department are due, on returns prescribed by the department, by July 25, 2019. (b) This subsection (6) does not apply to the reporting and payment of taxes imposed under chapters 82.08 and 82.12 RCW: (i) On the retail sale or use of motor vehicles, vessels, or aircraft; or (ii) By consumers who are engaged in business, unless the department has relieved the consumer of the requirement to file returns pursuant to subsection (5) of this section.

## Nearby sections

- [RCW 82.32.010 RCW 82.32.010: Application of chapter stated.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S010.md)
- [RCW 82.32.020 RCW 82.32.020: Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S020.md)
- [RCW 82.32.023 RCW 82.32.023: Definition of product for agreement purposes.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S023.md)
- [RCW 82.32.026 RCW 82.32.026: Registration—Seller's agent—Streamlined sales and use tax agreement.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S026.md)
- [RCW 82.32.030 RCW 82.32.030: Registration certificates—Threshold levels—Central registration system.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S030.md)
- [RCW 82.32.033 RCW 82.32.033: Registration certificates—Special events—Promoter's duties—Penalties—Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S033.md)
- [RCW 82.32.045 RCW 82.32.045: Taxes—When due and payable—Reporting periods—Verified annual returns—Relief from filing requirements.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S045.md)
- [RCW 82.32.050 RCW 82.32.050: Deficient tax or penalty payments—Notice—Interest—Limitations—Time extension or correction of an assessment during state of emergency.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S050.md)
- [RCW 82.32.052 RCW 82.32.052: Interest and penalties—Waiver for amounts unpaid as of February 1, 2011.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S052.md)
- [RCW 82.32.055 RCW 82.32.055: Interest and penalties—Waiver for military personnel.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S055.md)
- [RCW 82.32.057 RCW 82.32.057: Application of interest to delinquent taxes—Extensions.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S057.md)
- [RCW 82.32.060 RCW 82.32.060: Excess payment of tax, penalty, or interest—Credit or refund—Payment of judgments for refund.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S060.md)
- [RCW 82.32.062 RCW 82.32.062: Additional offset for excess payment of sales tax.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S062.md)
- [RCW 82.32.065 RCW 82.32.065: Tax refund to consumer under new motor vehicle warranty laws—Credit or refund to new motor vehicle manufacturer.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S065.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C32_S045. Check the current official text before relying on it. Not legal advice.