wa-law.org > bill > 2025-26 > SB 6033 > Original Bill

SB 6033 - Providing a limited waiver of interest and penalties for taxpayers inadvertently failing to collect and remit sales and use taxes on select services.

Source

Section 1

  1. Except as otherwise provided in subsections (2) through (5) of this section, the department shall waive all penalties and interest otherwise due under this chapter if all of the following circumstances are met:

    1. The penalties and interest are imposed with respect to: (i) State and local sales and use taxes; and (ii) tax liability that is a result of a failure to collect sales and use taxes on the additional select services subject to sales and use taxes as provided in section 101, chapter 422, Laws of 2025;

    2. The taxpayer files with the department any amended or outstanding returns covering tax liabilities with respect to which a penalty and interest waiver under this section is requested;

    3. The taxpayer remits full payment to the department of the balance due on all tax liabilities for which a penalty and interest waiver under this section is requested;

    4. The taxpayer has timely filed and remitted payment on all tax returns due for a period of 36 months immediately preceding the period covered by the return for which the waiver is being requested; and

    5. The taxpayer must never have had an evasion penalty assessed against the taxpayer by the department under RCW 82.32.090 or a penalty assessed against the taxpayer by the department under RCW 82.32.291 for misusing a reseller permit or resale certificate.

  2. The taxpayer must submit a completed application for a penalty and interest waiver under this section in a form and manner prescribed by the department.

  3. All tax liability reported and paid as required in subsection (1) of this section is subject to verification by the department as provided in RCW 82.32.050. This section does not preclude the assessment of taxes, penalties, and interest with respect to any amounts determined by the department to have been underpaid for any tax period for which the taxpayer previously received penalty or interest relief under this section.

  4. Nothing in this section may be construed as requiring a taxpayer to have first paid any penalty or interest for which a waiver is sought under this section.

  5. This section does not apply to sales and use tax liabilities for tax reporting periods beginning on or after January 1, 2028.

  6. This section expires January 1, 2030.

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