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Instruction of Finishing the Wa Dor June Combined Excise 2012 Form

Thank You Tara.hi this is Stacey Roberts I'm a senior.manager in the state-level tax.department here at eye Bailey and I.physically sit in our Denver office and.joining me today is David Casper he's a.colleague of mine in our Fargo office.and as Tara mentioned our topic today as.Washington tax update and for those of.you who may have been following some of.our previous presentations we've started.to kind of showcase dates we had a.California presentation about a month.ago or so and so stay tuned because.we'll be adding more States to our.lineup but so far we're California and.now we're going to touch on some topics.for Washington for those of you who may.already be doing business in Washington.or are potentially contemplating doing.business and wash so here's our overview.of what we're going to discuss today.first of all doing business in.Washington there are some specific rules.around that they have various rules for.different classifications and we'll talk.more about that and then we're going to.discuss opening and closing a business.in Washington so if you are entering the.state or perhaps you're actually exiting.the state at some point what you need to.do for that we're going to talk about.Washington income sourcing that you have.some specific rules the texture should.be aware of we're going to talk about.the business and occupation tax forms.and some tips and tricks on reporting.also to touch on some Washington's sales.tax issues some common issues that we.see and some things that perhaps may.surprise some taxpayers out there on tax.ability and then just end up with some.updates and some reminders sir for the.state so jumping into doing business in.Washington so just as a backdrop this.leg talks about a couple of Washington.taxes and what we're going to focus on.today there are other taxes that.Washington imposes but where they get.the majority of their revenues is from.the sales tax in the B&O tax one thing.to keep in mind is that Washington most.people know this but you know as a.reminder there is no corporate or.personal income tax in Washington so.they are getting the revenues from other.types of taxes the sales and use tax in.Washington operates like a you know a.lot of the other states although as you.will see later there are some.transactions and types of businesses.that may be surprised at the tax ability.because not all transit not all states.may tax those transactions another issue.with the Washington sales and you tax is.that the average rate is eight point.nine percent which is fairly high and I.say average rate in some of the cities.such as Seattle that's going to be it's.going to be higher than the eight point.nine and just one note on this eight.point nine percent if if an auditor.comes in and looks at work papers and.it's pulling together work paper they.use this eight point nine that's what.they term their pool rate so if you have.a situation where you are selling into.Washington and you are under audit it's.a really good idea to kind of look at.the rates because they are going to just.immediately go to this eight point nine.percent and impose it so just one tip.there and then they do impose a business.and occupation tax which is the be you.know it is not in that income based tax.and so sometimes this can catch.taxpayers off-guard it is a gross.receipts tax so it is on the top line.it's imposed at varying rates depending.on the business type and we'll talk more.about what some of those classifications.are later also keep in mind that.Washington has several cities and those.cities also impose their own.vno tax they don't impose separate sales.tax but they do impose a separate B&O.tax so just keep that in mind if you are.doing business in this in the state and.may be doing business in some of the.bigger cities.so what's doing business for purposes of.the sales tax generally speaking.engaging business is a defined term and.it can include having a physical.location having employees or independent.representatives in the state.leasing any kind of property in the.state having an affiliate and we can.we'll talk more about what that means.but you know as you have some kind of an.affiliate relationship whether that's.with and a related party or a not.related party that can be problematic.for purposes of sales tax in excess.attending a trade show and you could.just be attending a trade show you could.be speaking at a trade show or a.convention you could be making sales on.the spot escrito and then having.inventory which is basically having.inventory at a warehouse that perhaps a.taxpayer owned or in a third party.warehouse so those are just some.examples of physical presence for.purposes of Nexus and for sales tax.Nexus so again on the B&O side physical.presence counts detail location.inventory such as having Amazon.locations a lot of people on this call.are probably well aware of the state's.scrutinizing Amazon location since.Amazon now has more and more warehouses.and that inventory can move from place.to place because it's under the control.of Amazon and then having in the state.employees or representatives can be.problematic for also the state.imposes clickthrough Nexus which is.basically a concept that comprises.relationships so click clear Nexus can.apply when you have an online seller.that's advertising their product on.another company's website and for.Washington purposes revenues generated.from clicks on the links of in-state.affiliates which lead to remote sellers.website.they must exceed $10,000 in order for.Nexus to be created furthermore for the.business occupation tax they have.imposed economic Nexus standards and.some of you may be well aware of the.states particularly on the income tax.side that have factor based presence of.what we call factor rates presents.meaning if they have if they exceed some.certain thresholds for revenues payroll.or property well Washington has also.instituted those rules interestingly.enough for the retailing classification.they they the legislation went into.effect July 1st of last year where if.revenues are greater than two hundred.sixty seven thousand dollars and there's.what we have to be Washington source.receipts then a taxpayer would have.Nexus they don't have to step foot into.the state they just have to exceed these.thresholds in order to have Nexus and.then also they have the catch-all that.is at least twenty five percent of your.revenue is Washington source then or if.it's twenty five percent of your annual.revenue exceeds that dollar threshold.then you would have Walker.I have Nexus for the retailing.classification as well on the.apportionable income and wholesale sales.side and a personal income is typically.for service based businesses and.royalties those next two standards are.slightly different but somewhat the same.as you can see here in this slide twenty.sixty two hundred sixty seven thousand.dollars of Washington receipts and these.numbers are ads of 2017 by the way.payroll exceeding five fifty three.thousand and property exceeding fifty.three thousand and then the 25 percent.catch-all keep in mind that for.apportionable income activities the this.economic Nexus standard has actually.been in effect since 2010 and this.following slide shows those thresholds.that they have and how those have been.adjusted over.technically speaking I think that the.state is saying that these are being.adjusted for inflation however they do.apply some kind of factors to these to.come up with these dollar thresholds.note here that on this slide here at the.bottom for the 2018 numbers have been.adjusted slightly and also note that the.state does pay attention to these so.it's really good practice for taxpayers.to you know if you haven't if you.haven't exceeded the thresholds yet keep.track of it because perhaps you may in.the state will keep track of that too.okay and so that brings us to our first.polling question true or false.Washington's average sales tax rate is.among the highest in the nation and just.a quick reminder for those of you that.may have joined us late these are the.polling questions that we need you to.participate in if you plan to receive.CPE credit from today's session.okay it is true so with that I'm going.to go ahead and turn it over to David.who's going to walk us through opening a.business in Washington.good afternoon everyone.so let's we've decided that we want to.open up business in Washington it's a.grand idea but what sort of things do we.need to take care of one of the first.things you will need is a registered.agent your attorney may provide that.service for you there are also.registered agent companies that are out.there the next step.register with the Secretary of State the.fees usually aren't terrible thirty did.a couple hundred dollars most dates and.then you complete the business.application with the Department of.Revenue and at which time you will.obtain unified business identifier.number you will register be registered.with the Department of Labor and.industries basically workman's comp the.Employment Security Department their.version of unemployment insurance very.similar to what you do at home and you.may have business applications at your.city levels as well and we can come on.and this is sort of another little short.breakdown of it how you would register.with the Secretary of State Secretary of.State do you need talk to corporation's.division a big.we get is do you need a sales tax permit.in Washington this permit can be used to.purchase merchandise in inventory for a.resale to others provided you don't.intend to use it for yourself examples.of this would be merchandising a store.items have become components of a.manufactured item also materials for.construction some labor you cannot use.this to purchase items for your own use.to give away or for speculative building.so very similar to a lot of other states.if you're intending to purchase things.and use them in manufacturing or sell.them to someone else.you will need a resellers permit as we.perhaps things have progressed along and.we've decided that you know we've been.in Washington for a while and now it's.time to leave there are some things that.you should look at very closely if you.decide to leave Washington to close out.your business you are looking to request.a Revenue clearance certificate from the.Washington Department of Revenue this is.a certificate the Department of Revenue.is signing off your debts or issues are.all taken care of you will not be able.to dissolve your corporation with the.Secretary of State until you have this.document so we've gotten our clearance.certificate we notify the Secretary of.State we notify our registered agent we.take care of all our final returns.whether it be workman's comp.unemployment sales tax withholding.we've alerted all the different.departments that we work with at the.state this is a common mistake companies.will make they will be in business they.will close up shop and leave the state.and forget to tell these agencies that.they've left and six to nine months.later the mail starts coming in from the.state looking for filed returns and it's.a little bit difficult to clean up after.the fact and always hang on to your.records for five years or better one.thing you can do before you begin this.closing down process you can request a.different sort of letter it's called a.tax status letter it is a snapshot in.time of your business as far as the.Department of Revenue is concerned you.can either request this letter online.through their website or by filing this.paper form this letter provides details.regarding you know what do you got for.outstanding liabilities credits any.specific issues it's not a verification.that you're cleaned up with the state.like a Revenue clearance certificate is.this is the status of where you're at.today and what you may or need to take.care of before you can get to the stage.of having a Revenue clearance.certificate also this may be something.good to do if you're considering.purchasing a business in Washington get.an idea of what possible liabilities.they have on this tax.this letter it's again it's a snapshot.in time it's based on the date you sent.it in it's not everything but it's a.really really good starting point and.there's no charge for these so before.you or taxpayer may want to get a.clearance certificate one of the issues.that textures should be aware of is the.fact that Washington is a state that has.what we call trailing Nexus and its.statutory so what that means is that if.you stopped doing business or seemingly.think you stopped doing business in the.state and a year they still will require.returns for the following year and it.could be such a saying that you've.fallen under the thresholds that we.talked about earlier so let's say for.example you've fallen under the.threshold of two hundred sixty seven.thousand dollars and you don't think you.have Nexus anymore and so you plan on.exiting the state well you would still.have to file returns and potentially pay.some tax because of the fact that you.may still have sales into the state and.then in year two same situation you.still have that trailing Nexus so.therefore you don't have to file a.return and potentially pay tax well what.can also happen is that then you may.think that you're done.but you then have to look and see in.year three did my sales spiked again so.it's a little bit of a gotcha and like I.said this is statutory so it's really.important for textures to take a look at.this and not just think that ok well.I've exited a state I don't have.physical presence anymore my sales have.trickled down they're gonna expect.returns and so don't just expect that.your ain't going to be able to flip the.switch and leave the state the minute.and those activities have ceased and.again the Nexus standards are such as I.mentioned earlier with respect to the.dollar threshold.or personal activities or retailing and.wholesaling and then just the physical.presence Nexus standard for some of the.other classifications so with that then.how do we figure out whether we actually.do exceed these thresholds in these.states there in the state so I'm going.to talk a little bit now about how does.Washington actually then source to.income to determine whether you've.exceeded that $267,000 threshold as I.mentioned apportionable activities.include sermons income and royalties and.basically the state says you're sourcing.these based upon a receipt factor which.operates and looks very similarly to a.sales factor in an income tax state or.Christmas of course my purposes so you.would use your everywhere number as your.denominator and then your numerator.would include potentially sales into.Washington if the benefit of the service.is received in Washington and these.rules here that I have listed out one.through seven are basically the state's.kept gaining role and how we determine.if the is that sale or sales should be.sourced to Washington first and foremost.they say that the sales should be.sourced to Washington if the benefit of.the services received there and the.first prong would say if you can.reasonably estimate that that service.the benefit the service was received in.Washington then we'll use that.reasonable estimation and we'll accept.that if if you cannot determine that.reasonable estimation then the second.prong would apply and you would.attribute the sale to the state in which.the Benham benefit of the service was.primarily received if you come at figure.out one or two then the service is.sourced or it's attributable to the.state from which the customer ordered.the service if you're not aware of that.then you turn to prong four it could be.attributable to the state to which the.billing statements or invoices are sent.the customer by the taxpayer so customer.billing address basically if you can't.figure that out if you don't know that.then it would be attributable to the.state from which the customer send.payment to the taxpayer you can't figure.that out you don't know that that's not.information that you know then it's.attributable to the state where the.customer is located as indicated by.customer address which can be different.from the billing address if none of the.above can be determined then it goes to.commercial domicile of the taxpayer.which in some cases may not be.Washington so therefore these rules.depending upon what type of service is.being sold you might have to look.through this and see whether you would.meet any of these prongs.based upon the information that you have.and then determine whether a piece of it.then should be sourced to Washington so.with that being said and going through.these rules you may have a situation.where you don't have 100% of whatever.sale you think is destined for.Washington that where that benefit is.totally received in Washington and.therefore you may have a situation where.you source some of it outside and some.of that can occur for example if you.were selling a service a to a billing.address or you know a customer in.Washington right so you know a Microsoft.for example and they have offices in.other locations but so perhaps the.offices and the other locations are.actually getting some of the benefit of.that service too so in that case I would.argue you're not necessarily having to.source 100% of that sale to Washington.because the other offices around the.around the country could be receiving.some of that benefit to 100% of that.would not necessarily go to Washington.so that's how you can apply these rules.to that type of income and then on the.sale of goods which seemingly should be.fairly straightforward it makes sense.that if you have property that is being.sold to a Washington customer it's.destined for Washington then that could.be subject to the beam.also that if it's delivered outside so.let's say a sail originated in.Washington and it delivered outside of.Washington's and that would not be.subject to be you know and where this.can get a little complicated if you have.you know if you're using a shipping.company because where I've seen this.occur is let's say for example you have.a taxpayer who hasn't has a shop or a.location outside of Washington so for.example Oregon a neighboring state and.customers actually will arrange shipping.at the location in Oregon so basically.they're taking title to the goods in.Oregon but let's say the customer the.billing address for the customer is in.Washington well Washington doesn't know.that that sale is not necessarily going.to come to Washington so upon audit.they're going to say show me some.documentation that says that didn't.enter Washington because they don't know.any different and so when you have these.situations where items have a billing or.customer address of Washington or they.perhaps me maybe you know going through.Washington a good example would be lets.say it's something that's being shipped.into Washington and it's moving on to.Alaska so you know there's a lot of.ports in Washington so something could.be shipped on to Alaska it's really.really really important to provide that.documentation to show that it's not.staying in Washington is that destined.for Washington because otherwise the.state doesn't know and upon audit.they're going to look for this kind of.documentation and you're going to have.to prove and the taxpayers are going to.have to prove that it did not stay in.Washington so this has come up in.several audits so it's just something to.keep in mind keep your keep your.invoices keep your trip she's keep your.bills of lading make sure they're.they're pretty detailed that you know.shipping companies know that it's not.entering washing.and that that way you can provide that.documentation to auditors to show that.those are not washington sales okay and.with that I'm going to turn it back to.David and he's going to talk a little.bit more about the actual reporting oh.yes this is now before I turn the screen.to the be a no-return if you're a little.bit intimidated by it don't worry about.it.everybody is the first time they see it.but the first thing to discuss is what.are B and O classifications so this B.and O is the tax on your basically your.gross receipts into the state is.everybody taxed the same rate no they're.not and it's actually kind of.interesting to look at these categories.because you may have sales falling into.the retailing category.you may also as a company have.wholesaling sales notice there are two.different rates manufacturing and.wholesaling and extracting you know.they're at the same rate but you could.be a company who does some wholesale.sales into the state and some retail.sales travel agents get a break down to.a lower rate and so do service providers.have these different rates for these.different think of them as activities.now we come to the form which you can't.see on your screen I'm gonna split it.into a couple pieces we'll take a look.at it there are different variations of.the bno form depending upon certain.people specifics we chose this one as.being the most typical form let's move.on to the top will first look at the top.half of the form so this form you report.both your bno and your.tax for the period so we start off on.the top of the form and we're doing our.B&O tax one thing to note is in column.one gross amount under that heading that.says state business and occupation tax a.lot of people have get this one off that.number is your world wide income from.whatever category it happens to be if.you were strictly a travel agent falling.in line number three you would put in.line number three all of your receipts.as a travel agent this there's pages.three and four of this form that we're.not going to go through or you can total.up deductions from this gross amount and.among those deductions will be.activities that are not sourced.to Washington Oh even though even though.you're putting in your world wide or.country wide gross amount there you are.not paying tax on it you are allowed to.take a deduction for your income source.to other states what's also interesting.here is if we look we've got seventeen.possible categories manufacturing.wholesaling number one extracting for.higher picture maybe a logging company.or an oil field operator there is also I.find particularly interesting line.number twelve the cleanup of radioactive.waste for the US government has its own.specific category and tax rate found.that to be quite interesting that they.would have their own category for that.so we've broken out our revenues in.total into the categories drop them in.column one on the sheets three and four.of this return that we won't go into we.figured out what our deductions are.we've got a net amount we multiplied by.the posted rate in column four they end.up in column 5 and we subtotal them down.at the bottom that's kind of the.highlight for the top half of the return.one thing to keep in mind is there are.other cities that have their own B&O.returns they may be similar to this but.they may have some very unique.calculations move on to the bottom half.of the page our bottom half of the page.we've got that state sales and use tax.black earth Row 18 we put in our retail.sales row 19 we would put in our use.taxable purchases those things that were.untaxed and we removed them from.inventory or perhaps they were Amazon.purchases online purchases things were.we didn't pay tax on them and we owe tax.to the state of Washington we would put.those in that box there on row 19 then.our next couple of columns that aren't.available in 19 but are available in 18.would be any exempt retail sales.subtract those from the total retail.sales and we end up with our retail.sales amounts subject to their six and a.half percent tax but we can't forget.that we have special county city use.taxes and sales taxes in Washington just.like in other states and those would go.into that local or city sales and use.tax box on the left rows 20 through 23.if you are a Starbucks on a corner and.you never move you likely only have one.location code you will ever use.however if you are a route salesman an.ice cream truck driver who drives around.the city you may have dozens of.locations I looked at one of these the.other day where the client had like 50.different cities that were selling you.you have to enter it all in the bright.side to their situation is that the.online version of the form you can just.keep adding in the cities then over on.the right you total it all up it's.actually not that bad a return once you.break out the top half from the bottom.half do their schedules that are on.pages I believe three and four where.you're showing these are my big sales.these are me deductions this is how I'm.getting to the numbers I'm going to.answer on the first page and then after.that we come to polling question number.two the B and O rate for the wholesaling.classification and the retailing.classification are the same true or.false.and how did we do.98% correct.perfect they are not the same there are.some credits that you may find on this.that you can use on this combined return.throughout their high tech credits.training credits alternative fuel.vehicles they're out there before taking.one of them I would really scrub the.instructions and do a little research to.make sure that they apply and keep in.mind Washington has two hundred and.eighty cities a lot of them will have a.local tax that you would need to report.on the sales tax portion of your be a no.return all the different location codes.also forty of these cities impose a be a.no tax of their own Stacy is I.understand this correctly a business.that's working between cities could not.only have to file one state being all.returned they could file potentially ten.or forty be a no returns.that's correct and if anybody's familiar.with Colorado this is a similar scheme.but you know I said in Denver and some.people on this call may be familiar with.the fact that Colorado has Home Rule.cities in some ways the forty cities in.Washington that impose their own be you.know operate a little bit similarly and.that you need to get registered in those.jurisdictions and then pay the be you.know but as we said it's be a no and not.sales and use tax because that sales and.use tax is captured on the state form.for those locals.believe it or not we get another polling.question quite so quickly but I think.you should be having a really high pass.rate some Washington cities impose their.own B&O taxes.true or false you know I just want to.well we're waiting for the poll results.I just want to mention one thing about.the BN o that it is in we I guess we.didn't say this is outset but it is an.entity level PAC meaning if there's no.it's an entity by entity tag so operates.you know similar to a sales tax that way.so there's no opportunity to do a.consolidated election or combined.election such that there is an Ohio for.those of you that are familiar with the.Ohio commercial activities tax having.said that though to think about this you.may have a situation where you have.intercompany sales and so you don't get.the opportunity to eliminate those and.those can be you know subject to tax and.so I think in some ways Washington.thinks that they have a fair system.because say for example you have a.situation where an affiliate will sell.something to a related party at.wholesale and then that related party.will sell it at retail and you've got.different rates but it's not a VAT.system so there's not input tax credits.like a bat system so that's in some ways.why some people feel that this tax is.pretty unfair.so I I can go over the results so those.are there up on the screen so true I.pack straight David like you said so we.can move on.we appear to be stuck okay I was just.gonna ask that give me just a second.did that jog it yep okay okay I think.we're back all right so I'm going to.talk through a few sales tax items just.for textures to be aware of you may.already be aware of some of these but.just a few reminders documenting untaxed.sales with resale certificates seller.must provide documentation and this is.not unlike any other states to prove.that a sale is a sale for resale.I'm not retail we mentioned this earlier.but make sure that documentation is kept.for five years and then you have up to.hundred twenty days from the date of the.sale to collect the documentation.documentation options include a paper or.electronic copy of a reseller permit a.printout of the customers information on.the business records database and then.you can also get confirmation codes.through the retailer reseller permit.verification service resellers.certificates some things to maybe note.on these unique to each business again.not very different from other states.however the last two digits of the.number actually are related to the year.it expires so that is a something to.keep in mind and then the effective.dates of those permits are in the upper.right hand corner so just keep these two.bits in mind when you're looking at.these certificates and making sure that.you have updated and/or looking at.certificates that may be close to.expiring here is and this is very hard.to see on the screen but here is an.exemption certificate we're going to.similar to what we did with the BNL.return we're going to kind of break this.down and highlight a few areas on this.dish into Washington specific exemption.form.and what's interesting about this form.is that if you'll see the highlighted.areas on the screen here and number five.there are some grayed out areas so state.local government permit numbers.charitable organizations religious or.educational organizations note that even.though these are listed on this form.that those type of permit numbers are.not available in the state you might be.able to get the host type of permit.numbers or exemption exemption numbers.in other states however they don't apply.for Washington and we'll talk a little.bit more about some of that in a moment.there is a way to verify seller.resellers permits this is this is a.really nice I think function in.Washington there's a lot of other states.where if you want to verify that your.customer is is registered with the state.you would actually need a number so it.kind of defeats the purpose at that.point however with Washington you can.actually go into this this website here.and type in their name to see if they're.registered which which helps so for.example if you were being audited or.you're doing an internal review and you.are wondering is perhaps you should have.charged tax to a customer or perhaps.that customer is already registered in.Washington and they've self-assess use.tax so this is a good way to verify the.fact that those potential customers are.registered and as the side note the.Department of Revenue will look up tax.payers so for example if you were under.audit there were some situations where.perhaps you didn't charge tax then the.auditors will go through and verify some.of this as well through the process of.the audit.one item with Washington that might.surprise taxpayers is that purchases by.Washington the local state and local.governments are typically taxable that's.not always the case federal government.sales are exempt however state local.government sales are typically taxable.so keep that in mind we've had clients.taxpayers be surprised by this and that.goes back to the fact if you recall from.showing the exemption certificate that.there was there is no ability to have a.state and local government exemption.number on that form so we have had like.I said clients surprised by this and.unfortunately their purchases were.taxable for nonprofits nonprofit.organizations that are conducting.qualifying fundraising activities.they're exempt from the BNL and sales.tax those fundraising activities would.have to be limited to directly.soliciting for property or selling goods.or services to further the nonprofits.bowls so this gets a little dicey when.we've got nonprofits that have a regular.place of business and they're selling.items through that business so the.examples here through a bookstore thrift.shop restaurant similar food truck you.name it once you start having a regular.place of business that is selling items.then that can paint the techs ability or.the exemption status of it so just keep.that in mind and then also the nonprofit.definition is like what is a nonprofit.for purposes of Washington is pretty.narrow and that it's a 501 C 3 4 or 10.so there are other potential charitable.organizations.nonprofits that are out there and they.are under other codes or under under.other sections of the IRC however they.would not qualify so again a narrow.exemption here furthermore Washington.taxes a lot of digital excuse me digital.goods or computer related products so.downloads of books music movies.pre-written software regardless of.delivery method so we've got situations.where anything that's electronically.downloaded that's going to be taxable.your software as-a-service those kind of.transactions those are typically taxable.a similar vein is charges for anything.that's you know I'm in the cloud it's a.similar game to us as those are taxable.so they have some very narrow exemptions.when it comes to computer related.services however they like I said.they're very narrow so depending upon.what your business is it could be that.it's likely taxable and like I said.there are just a few exemptions where it.might not be in this space okay and that.brings us to another polling question.true or false you can validate a.customer's exemption certificates on the.Washington Department of Revenue website.and Wow 100% true 100% correct so with.that I'm gonna turn it over to David.okay.the next short section here it's.probably gonna sound a little doom and.gloom and fire and brimstone but please.that it's we've got some pretty good.reasons for it.so let's picture this next bit is how.it's going to apply to a smaller company.okay I have a couple of guys I know that.build custom trailer hitches it's two.very talented guys in a welding shop.they've got a little website they sell.these custom hitches on they sell them a.few trade shows but they're very.conservative about where they're going.they don't create Nexus anywhere but.we've got my two friends making their.hitches and then Washington beginning.January of this year say that remote.sellers for example my two guys making.hitches making $10,000 or more in retail.sales to Washington have two choices.sign up for and collect Washington tax.on their sales to the Washington.purchasers or comply with these use tax.notice and reporting requirements if you.do not affirmative Lee notify the.Department of Revenue by signing up and.getting a tax pyramid it is presumed.that you elect to comply with the use.tax notice in reporting requirements.okay.this is.picture my two guys in North Dakota.making hitches selling them online how.would they ever find out about this.what are these and theirs they don't.have the technology to collect and remit.sales and use tax on sales into.Washington the notice requirement you.have to provide a notice to the customer.it can be on your website and your.catalog or order materials I just.checked one of my favorite online.vendors and their Washington notice was.buried in their FAQ section you need to.provide notice to each customer at the.time of sale and you need to provide an.annual reports to the consumers if some.person one person bought a bunch of.things from you or even one thing they.get a letter from you or notice at the.end of the year saying these were your.purchases that you probably owe tax on.then that same information also has to.go to the Washington Department of.Revenue the thought being that the.Washington Department of Revenue is.likely going to send out bills to these.tax payers wanting the sales tax okay I.kind of get behind that if they're gonna.get their tax and they're asking nicely.for the remote sellers to do this this.not only applies to remote sellers it.also applies to what they call.facilitators your Etsy and your eBay as.well but these are the.penalty's if you did not post that.required notice it's $20,000 if you did.not provide the DOR with a list of.customers it's $20,000 and then there.are bunches further details of basically.fines stacking up there is a situation.where my two acquaintances who build.these hitches maybe they had a really.good year maybe they sold 15,000 into.Washington how are they they don't know.Washington didn't send out notices to.every retailer across the country site.about this it is possible that according.to the way the rules are at this point.a Washington auditor could show up audit.them find they did not meet the.requirements and hit these guys with.penalties three times the retail value.of what they sold our prediction is.somebody is going to challenge the.scheme of the fines at least for me I.don't feel that the punishment fits any.perceived wrongdoing at this point if.you are making online sales which also.would include phone sales or any sort of.remote selling into Washington please.please please look at your sales volume.if you are over that 10,000 there are.some steps that you should take now.there are further details available on.the Washington Department of Revenue's.website goes into quite a bit more.detail but I wanted to put here if you.need assistance talk to somebody this is.not going away this is very similar to a.scheme that is imposed in Colorado at.this point and that has been through.several of the courts and it has been.found to be.yes valid they can do this because they.are not imposing a tax on you they are.imposing a reporting requirement I.believe the minimum threshold in.Colorado is $100,000 for the sales the.fines are still stiff they are not as.stiff as Washington's Colorado is more.detailed about what you have to provide.for notices and the like this is also.has been imposed similar schemes in.others I believe five or six other.states but these are the only two that.have any teeth to them if you are making.remote sales that be by phone fax if.anybody does that anymore.or by online into Washington check and.see what your retail amounts are if.you're over that 10,000 in Washington.100,000 in Colorado you may have some.notice and reporting requirements to get.on top of and for our final polling.question.sales to state agencies in Washington.are not subject to tax true or false.looks like everybody our majority of.people said both okay all right Stacy.yep okay looks like we're stuck on the.pole maybe for a moment okay just a.couple reminders in this my last few.moments um and it you know like David.said we're not trying to scare anybody.with the notice and reporting.requirements however they did go into.effect January 1st it's really really.important for taxpayers to abide by them.you know just a note about Washington.they are a fairly aggressive state and.they're fairly well staffed meaning.audit staff so and and you know they.have a pretty robust on staff so it.remains to be seen you know from.administration administration standpoint.how the notice of reporting is going to.go I mean I'm a Colorado and we're still.also kind of grappling with that from.our standpoint so these are these are.new for most of the states and we'll.just have to kind of wait and see what.happens however it really is important.for everybody to understand that those.penalties are steep and so we don't.expect the states to just walk away from.those I'm one note on for Washington and.honestly this can apply to a lot of.other states Washington just be careful.and like I said this could apply to.other states as well I mean they have a.system in place where in most states due.to that there may be a determination.that's made and then if it's if the.state doesn't really like that.determination they can always go back.and change the law retroactive Lee and.then we're stuck with that retroactive.law so.keep that in mind this is kind of.walking through a time line for a.specific fact pattern and like I said.it's not just unique to Washington by a.specific case that happened there one.thing to also keep in mind and most.states have these programs but the.Washington voluntary disclosure program.if you think that you have a you know if.you're a taxpayer if you have a client.that may have some exposure in.Washington the voluntary disclosure.program is a really good way to go I.will tell you that if you're discovered.by the state of Washington they will go.back they will audit and they will go.back seven years and the thirty-nine.percent penalty is statutory so it's a.big number and it's almost impossible to.get abated and so the voluntary.disclosure program what's nice is that.if you can do it online again it is an.online application where you are.potentially identifying who you are out.of the gate however your look-back.period is limited to four years of the.currents and you're not stuck with seven.you are going to get the four most for.most taxpayers you're going to have the.thirty nine percent penalty is waived.and so they knew that you have tax and.interest to pay and then you'd be clean.and you just go forward so I really.recommend the program what's interesting.too is it when you apply they have a.team that is ready and willing to get.you going into the program I've had.clients that have applied online and.gotten their package back from the state.within hours so make sure that you're.ready for that so if this is something.that you're interested in pursuing make.sure you have all your documentation.ready because the state's going to be.ready to move on it but they're very.good to work with if you're proactive so.with that I know that we're out of time.at the top of the hour but I look and.I'll pass it back to Tara and I.appreciate everybody's time we'll see if.we have any questions or time for.questions.but David and I definitely appreciate.everybody's time and feel free to.contact us anybody in our cell group if.you have questions.

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