Sales Tax Templates Instructions

Instructions for Sales and Use Tax Templates
These templates are pretty straightforward & easy to use. All you have to do is fill in the
columns with navy blue headings & beige shaded cells with your data from your
business transactions for the month. (Sales, Exempts, purchases, etc.)
The worksheet calculates the tax & any vendors compensations for you. Those numbers
flow directly to the return. Then when you enter in the actual tax amount you collected for
the month it compares the calculated tax with the collected tax amounts. You'll know right
away if there's an issue with your numbers.
The first thing I suggest looking at if there is a large over or short is make sure the
rate of tax is correct. Either the rate you collected at or the current rate listed on this
worksheet. As I'm sure your aware the rates change from time to time & when they do the
rates also need to be changed on this worksheet & the returns need updating as well. If all
check out okay, the next step would be to make sure your deductions are correct. Perhaps
you have an exempt certificate for something but the tax actually was charged on that
transaction or vise versa. Or maybe an OTC drug didn't get charged the tax but should of.
(Depending on your taxing jurisdiction of course) Some States don't tax OTC drugs.
There are many things that could happen. ( You do need to know your jurisdictions laws )
You know your company better than anyone else so you probably have an idea where to
look depending on those exemptions. If all numbers are listed correctly the over or short
should be a minimal amount. Finding these differences is a great way to know for sure that
all your Sales transaction have been processed properly & any errors are corrected before
a dreaded tax audit. For those efile returns this is a great guide to follow for filling in the
forms on the State or Local Government websites. It should reduce the time it takes for
preparation & cut down on any data entry errors that can occur.
There are links to the various Taxing Jurisdictions Websites and their Phone numbers
if you have any questions on taxability of transactions, laws or reporting questions.
If ever you run into a problem with changing rates or adding new stores or a law is changed
in your State or City for exemptions etc., I'm here to help with whatever issues
you may run across & would be happy to make any changes necessary for you. You just
need to send an attachment of what your needing done & I'll get right to it.
I don't claim to know every law in every Jurisdiction but I do know how to find answers
Thank you for your business & Happy Returns!
FORMS ARE FOR RETURN PREPARATION ONLY AND NOT TO BE SUBMITTED
WITHOUT WRITTEN PERMISSION FROM YOUR TAXING AUTHORITIES
dh_oagland@yahoo.com

STORE #
Month End
Date
CITY COUNTY
1 7/30/2016 Raymond PACIFIC
7/30/2016 Mountlake Terrace SNOHOMISH
7/30/2016 Monroe TBD** SNOHOMISH
7/30/2016 Marysville TBD** SNOHOMISH
7/30/2016 Lynnwood SNOHOMISH
7/30/2016 Long Beach PACIFIC
7/30/2016 Granite Falls SNOHOMISH
7/30/2016 Centralia TBD** LEWIS
7/30/2016 Unincorp PTBA* Non-RTA SNOHOMISH
7/30/2016 Unincorp PTBA* SNOHOMISH
7/30/2016 Unincorp Areas CLALLAM
7/30/2016 Tacoma TBD** PIERCE
TOTAL
7/30/2016
B & O TAX
Gross Sales
(includes Nexus
Sales)
Resale
Certificate
shipped out
of State
Government/
Non Profit
RX and Medical
Devices
FOOD AND OR
(WIC)
OTHER/
newspapers/
exempt
certificates
Qualified Non
Residents
Total
Exemptions
Net Taxable
Sales
STATE OF WAHSINGTON
ONLY ENTER DATA IN THE NAVY BLUE COLUMNS (other columns are calculated)
SALES AND USE TAX for Period
0.00471 101,000.00 300.00 600.00 250.00 25,000.00 5,000.00 500.00 1,000.00 32,650.00 68,350.00
0.00471 - -
0.00471 - -
0.00471 - -
0.00471 - -
0.00471 - -
0.00471 - -
0.00471 - -
0.00471 - -
0.00471 - -
0.00471 - -
0.00471 - -
TOTAL 101,000.00 300.00 600.00 250.00 25,000.00 5,000.00 500.00 1,000.00 32,650.00 68,350.00
Page 2 of 13

STORE #
Month End
Date
CITY COUNTY
TOTAL
PURCHASES
FOR USE TAX
TAXABLE ITEM
FOR LITTER
TAX
STATE TAX LOCAL TAX LITTER TAX
STATE USE
TAX
LOCAL USE
TAX
B & O TAX (taxed
@ gross less out of
state and rx)
TOTAL TAX DUE
STATE
Sales Tax
Calculated
Sales Tax
Collected
Nexus Tax
FOR RECONCILIATION INFO
250.00 15,000.00 4,442.75 1,025.25 2.25 16.25 3.75 355.13 5,845.38 5,468.00 5,385.28 80.00
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
250.00 15,000.00 4,442.75 1,025.25 2.25 16.25 3.75 355.13 5,845.38 5,468.00 5,385.28 80.00
Page 3 of 13

STORE #
Month End
Date
CITY COUNTY
TOTAL
Tax Over or
(Short)
If O(S) is large
number then
probably have a
wrong rate or
wrong
deductions
FOR RECONCILIATION INFO
(2.72)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
(2.72) -
Page 4 of 13

July-16
BUSINESS NAME & ADDRESS _____________________________________
_______________________________________
_______________________________________
FOR TAX PERIOD BEGINNING DATE______________ ENDING DATE______________
FOR MORE INFORMATION: FORMS ARE FOR RETURN PREPARATION ONLY AND NOT TO BE SUBMITTED
STATE OF WA DEPARTMENT OF REVENUE WITHOUT WRITTEN PERMISSION FROM YOUR TAXING AUTHORITIES
WEB ADDRESS: www.wa.dor.gov
LINE
NO CODE
COL. 1
GROSS AMOUNT
COL. 2
DEDUCTIONS
COL. 3 TAXABLE
AMOUNT
COL. 4
RATE
COL. 5
TAX DUE
1 16 0.00484
2 30 0.00138
3 28 0.00275
4 14 0.00484
5 21 0.00138
6 10 0.00484
7 07 0.00484
8 80 0.01500
9 03 0.00484
10 11 0.00484
11 55 0.01500
12 83 0.04710
13 04 0.01500
14 192 0.01630
15 135 0.01500
16 19 0.00484
17 02 101,000.00 25,600.00 75,400.00 0.00471 355.13
TOTAL B & O TAX 355.13
18 01 101,000.00 32,650.00 68,350.00 0.06500 4,442.75
19 05 250.00 0 250.00 0.06500 16.25
GROSS AMOUNTS FOR RETAILING AND
RETAIL SALES MUST BE THE SAME
STATE OF WASHINGTON
COMBINED EXCISE TAX RETURN
STATE LICENSE NUMBER (EIN) OR (SSN)_____________________________________________
II STATE SALES AND USE TAX
Wholesaling
Warehousing; Radio & TV Broadcasting; Public Rd Const; Gov Contracting; Chem
Dependency Ctr; Canned Salmon Labelers
Public or Nonprofit Hospitals; Qualified Food Co-ops
Cleanup of Radioactive Waste for US Gov
Service & Other Activities and/or Gambling Contests of Chance (less than $50,000 a year)
Gambling Contests of Chance ($50,000 a year or greater)
For Profit Hospitals; Scientific R&D
Retailing of Interstate Transportation Equip
Retailing
Tax Classification
Retail Sales
Use Tax/Deferred Sales Tax (also complete local use
Travel Agent Com/Tour Operators; Intl Charter Freight Brokers; Stevedoring; Assisted Living
Facilities
Extracting, Extracting for Hire
Slaughter, Break Proc, Perish Meat-Whlse; Mfg Wheatinto Flour; Soybean & Canola Proc
Insurance Producers; Title Insurance Agents;Surplus Line Broker Commissions; Child Care
Prescription Drug Warehousing; Mfg: Wood Biomass Fuel; Split/Proc Dried Peas
Processing for Hire; Printing and Publishing
Manufacturing
Royalties
Page 5 of 13

July-16
STATE OF WASHINGTON
TOTAL STATE SALES & USE TAX 4,459.00
LINE
NO
LOC CODE TAXABLE AMOUNT
LOCAL
RATE
TAX DUE CITY OR CO
20
21 SEE ADDENDUM
22
23
TOTAL TAXABLE
68,600.00
TOTAL
1,029.00
LINE
NO VII TOTALS
28 Total All Tax Due from page 1 4,816.38
29 Total All Tax Due from page 2 0
30 Total All Addendums 1,029.00
LINE
NO
LOC CODE VALUE OF ARTICLES
LOCAL
RATE
TAX DUE CITY OR CO 31 Subtotal 5,845.38
24 32 Credit from page 2 sec vi 0
25 33 Subtotl 5,845.38
TOTAL 34 Add Penalty
TOTAL AMOUNT DUE 5,845.38
LINE
NO
TAX CLASS
CODE
TAXABLE AMOUNT
LOCAL
RATE
TAX DUE CITY OR CO
26
MOTOR VEHICLES
120
0.003
27
LITTER TAX
36
15,000.00 0.00015 2.25
LINE
NO LOC CODE
LINE
NO LOC CODE
Number of
Unit/Days
Unit/Day Rate
Charged
35 39
36 40
37 41
38 42
TOTAL TOURISM PROMOTION AREA LODGING CHARGE
LINE
NO
LOC CODE TAXABLE AMOUNT
LOCAL
RATE
TAX DUE
LINE
NO
LOC CODE TAXABLE AMOUNT LOCAL RATE
43 46
44 47
45 48
(enter location code and income only)
CONVENTION AND TRADE CENTER TAX Code 48
TAX DUE
IV LODGING TAXES
SPECIAL HOTEL/MOTEL TAX Code 70
TRANSIENT RENTAL INCOME INFORMATION Code 47
INCOME
TOURISM PROMOTION AREA LODGING CHARGE Code 170
Total Charges Due
ITEM
III LOCAL CITY & OR COUNTY SALES & USE TAX
Local Use Tax/Deferred Sales Tax (Enter applicable rate of tax.) Code 46
TOTAL VALUE OF
ARTICLES
Local Sales Tax (Enter applicable rate of tax.) Code 45
Page 6 of 13

July-16
STATE OF WASHINGTON
TOTAL CONVENTION & TRADE CENTER TAX TOTAL SPECIAL HOTEL/MOTEL TAX
LINE
NO CODE
COL. 1
GROSS AMOUNT
COL. 2
DEDUCTIONS
COL. 3 TAXABLE
AMOUNT
COL. 4
RATE
COL. 5
TAX DUE
49 20 0.95000
50 64 0.03600
51 57 0.00300
52 65 0.00700
53 79 0.06000
LINE
NO CODE
QUANTITY RATE TAX DUE
54 59 Number of Stoves, Fireplaces, & Solid Fuel Burning Devices Sold: 30.00
55 54 Number of Gallons (whole numbers only) Sold: 1.00
56 73 Number of Tires Sold: 0.90
57 194 Number of Cigars ($0.69 or more): 0.65
58 198 Number of Little Cigars: 0.15125
59 162 Number of Units: 2.526
60 163 Number of Ounces (including partial ounces): 2.105
TOTAL OTHER TAXES
LINE
NO
Credit
I.D.
AMOUNT
61 Multiple Activities Tax Credit (attach Schedule C) 800
62 International Services Credit 855
63 Small Business B&O Tax Credit (go to dor.wa.gov) 815
64 Renewable Energy System Cost Recovery Credit 925
65 Bad Debt Tax Credit (attach Schedule B) 801
66 Hazardous Substance 805
67
880
68 Tobacco Products Tax Credit 930
69 B&O Credit for Syrup Tax Paid 945
70 Destination Sourcing Tax Credit 602
71 Other Credits (attach appropriate documents) 810
TOTAL CREDIT (transfer to page 1, line 32)
ITEM
VI CREDITS
Credit Classification
Public Utility Tax Credit for Billing Discounts/Qualif Contributions to a Low
Income Home Energy Assistance Fund
Tire Fee
Cigar Tax ($0.69 or more)
Little Cigar Tax (acetate integrated filters)
Moist Snuff (1.2 oz. or less)
Moist Snuff (more than 1.2 oz.)
Hazardous Substance
Intermediate Care Facilities
Tax Classification
Solid Fuel Burning Device Fee
Syrup Tax
V OTHER TAXES
Tax Classification
Tobacco Products/Cigars (less than $0.69)
Refuse Collection
Petroleum Products Tax
Page 7 of 13

July-16
STATE OF WASHINGTON
Combined Excise Tax Return Deduction Detail
Line 1 - Extracting, Extracting for Hire I.D Line 7 - Manufacturing I.D AMOUNT
Bad Debts 1601 Bad Debts 0701
Cash & Trade Discounts 1602 Cash & Trade Discounts 0702
Other (Explain): 1699 Freight on Out-of-State Deliveries 0703
TOTAL Advances Reimbursements; Rtrns & Allowances 0707
Other (Explain): 0799
TOTAL
Line 2 - Slaughter, Break Processing I.D
Bad Debts 3001 Line 8 – Royalties I.D. Amount I.D AMOUNT
Cash & Trade Discounts 3002 Bad Debts 8001
Other (Explain): 3099 Cash & Trade Discounts 8002
Line 3 – Travel Agent Com; Intl Charter I.D TOTAL
Bad Debts 2801
Cash & Trade Discounts 2802 Line 9 – Wholesaling I.D. Amount I.D AMOUNT
Other (Explain): 2899 Bad Debts 0301
TOTAL Cash & Trade Discounts 0302
Interstate & Foreign Sales 0304
Line 4 - Insurance Producers; Title I.D Motor Vehicle Fuel Tax 0305
1401 1401 Casual Sales; Accommodation Sales 0306
Other (Explain): 1499 Advances Reimbursements; Rtrns & Allowances 0307
TOTAL No Local Activity 0308
Dairy, Fruit/Veg, & Seafood Mfd Products (see below*) 0367
Line 5 – Prescription Drug Warehousing I.D Dairy Products Used in Mfg of Dairy Products 0375
Bad Debts 2101 Other (Explain): 0399
Cash & Trade Discounts 2102 *Local sales for transport out-of-state TOTAL
Freight on Out-of-State Deliveries 2103
Intrst. & Foreign sls use for RX & Warehsing Only 2104 Line 10 – Warehousing; Radio & TV I.D AMOUNT
Advances Reimbursements; Rtrns & Allowances 2107 Bad Debts 1101
Manufactured Dairy Products 2174 Cash & Trade Discounts 1102
Other (Explain): 2199 Interstate & Foreign Sales 1104
Radio/TV Advertising 1109
Line 6 – Processing for Hire; Printing and I.D Other (Explain): 1199
Bad Debts 1001 TOTAL
Cash & Trade Discounts 1002
Freight on Out-of-State Deliveries 1003 Line 11 – Public or Nonprofit Hospitals; Qualified Food Co-ops I.D AMOUNT
Advances Reimbursements; Rtrns & Allowances 1007 Bad Debts 5501
Other (Explain): 1099 Cash & Trade Discounts 5502
AMOUNT
AMOUNT
AMOUNT
AMOUNT
AMOUNT
AMOUNT
Page 8 of 13

July-16
STATE OF WASHINGTON
TOTAL
Line 12 – Cleanup of Radioactive Waste… I.D Line 18 – Retail Sales Tax I.D AMOUNT
Bad Debts 8301 Bad Debts 0101
Cash & Trade Discounts 8302 Cash & Trade Discounts 0102
Interstate & Foreign Sales 8304 Interstate & Foreign Sales 0104 600.00
Advances Reimbursements; Rtrns & Allowances 8307 Tax in Gross 0114
Other (Explain): 8399 Sales to U.S. Government 0118 250.00
TOTAL Motor Vehicle Fuel Sales 0119
Prescription Drugs/Hearing Aids/Lenses/etc 0121 25,000.00
I.D
Exempt Food Sales 0122 5,000.00
Bad Debts 0401 Qualified Nonresident Sales 0123 1,000.00
Cash & Trade Discounts 0402 Trade-in Allowance 0124
Apportionment (Interstate & Foreign Sales) 0404 Newspapers 0125 500.00
Advances Reimbursements; Rtrns & Allowances 0407 Sales to Indians with Delivery on the Reservation 0128
Gambling Prizes & Cash Pay-Outs 0410 Sales of Feed to Fish Farmers 0129
Qualified Initiation Fees; Dues; Contrbtns Rcvd 0411 Taxable Amount for Tax Paid at Source 0130
Interest on Certain Invest/Loan Obligations 0412 Returns & Allowances 0131
Artistic/Cultural Activities 0416 Sales to Nonprofit Orgs. of Art/Cltrl Art Obj for Displays 0132
Qualifying Blood Banks 0448 Ride-Sharing Vans 0134
Other (Explain): 0499 Purebred Livestock for Breeding 0135
TOTAL Tax Deferral/Investment Certificate No. 0136
Sale of Manufacturing Mach/Equip; Install Labor 0156
I.D
Retail Sales Tax Exempt Purchases by Farmers 0159
Gambling Prizes & Cash Pay-Outs 19210 Direct Pay Permits 0170
Other (Explain): 19299 Retail Sales Tax Reported on SER 0179
TOTAL Other (Explain): Resale Certificates, sales for resale 0199 300.00
TOTAL 32,650.00
I.D
Bad Debts 13501 Line 50 - Refuse Collection I.D AMOUNT
Cash & Trade Discounts 13502 Bad Debts 6401
Apportionment (Interstate & Foreign Sales) 13504 Sales to U.S. Government 6418
Advances Reimbursements; Rtrns & Allowances 13507 Sales to Other Refuse/Solid Waste Collectors 6445
Qualified Initiation Fees; Dues; Contrib Rcvd 13511 Other (Explain): 6499
Artistic/Cultural Activities 13516 TOTAL
TOTAL
I.D Line 51 - Petroleum Tax I.D AMOUNT
Bad Debts 1901 1901 Petroleum Products Exported Out of State 5746
Not all deductions are allowable from
both Retailing (B&O) and Retail Sales Tax.
Line 14 – Gambling Contests of Chance
($50,000 a year or greater)
AMOUNT
AMOUNT
AMOUNT
Line 15 – For Profit Hospitals; Scientific
R&D
Line 16 - Retailing of Interstate Transport
AMOUNT
Line 13 – Service & Other Activities and/or
Gambling Contests of Chance (less than
$50,000 a year)
AMOUNT
Page 9 of 13

July-16
STATE OF WASHINGTON
Cash & Trade Discounts 1902 1902 Other (Explain): 5799
Interstate & Foreign Sales 1904 1904 TOTAL
Advances Reimbursements; Rtrns & Allowances 1907 1907
Consignment Sales 1915 1915
Other (Explain): 1999 1999
TOTAL Line 52 - Hazardous Substance I.D. Amount I.D AMOUNT
Line 17 – Retailing (B&O) I.D TOTAL
Bad Debts 0201
Cash & Trade Discounts 0202
Interstate & Foreign Sales 0204
Motor Vehicle Fuel Tax 0205
Advances Reimbursements; Rtrns & Allowances 0207
No Local Activity 0208
Casual Sales; Accommodation Sales 0213
Tax in Gross 0214
Consignment Sales 0215
Artistic/Cultural Activities 0216
Presc. Drugs Sold by Pub. Oper/Nonprofit Hospitals 0217
Dairy and Seafood Mfd Products (see below*) 0267
TOTAL 25,600.00
25,000.00
600.00
AMOUNT
Page 10 of 13

Location Code Sales and Use Taxable Amount
Local Sales & Use
Tax Rates TAX DUE CITY OR CO
2503 68,600.00 0.01500 1,029.00
3113 - 0.03300 -
3112 - 0.02700 -
3111 - 0.02600 -
3110 - 0.03300 -
2502 - 0.01500 -
3107 - 0.02400 -
2101 - 0.01700 -
4231 - 0.02400 -
3131 - 0.03300 -
500 - 0.01900 -
2717 - 0.03100 -
2301 - 0.02300 -
100 - 0.01200 -
102 - 0.01200 -
200 - 0.01200 -
201 - 0.01200 -
300 - 0.01500 -
303 - 0.02100 -
304 - 0.02100 -
305 - 0.02100 -
333 - 0.02100 -
400 - 0.01700 -
402 - 0.01700 -
501 - 0.01900 -
502 - 0.01900 -
503 - 0.02200 -
604 - 0.01900 -
605 - 0.01900 -
607 - 0.01900 -
666 - 0.01900 -
700 - 0.01600 -
702 - 0.01600 -
800 - 0.01200 -
802 - 0.01200 -
804 - 0.01500 -
900 - 0.01300 -
904 - 0.01700 -
909 - 0.01700 -
1000 - 0.01200 -
1001 - 0.01200 -
1101 - 0.01500 -
1102 - 0.01500 -
1104 - 0.02100 -
1200 - 0.01000 -
1201 - 0.01000 -
1300 - 0.01400 -
1301 - 0.01400 -
1303 - 0.01500 -
1307 - 0.01400 -
1308 - 0.01400 -
1312 - 0.01400 -
1401 - 0.02130 -
1405 - 0.02000 -
1406 - 0.02000 -
1502 - 0.02200 -
1503 - 0.02200 -
1600 - 0.02500 -
1704 - 0.03000 -
1712 - 0.02100 -
1716 - 0.03000 -
WASHINGTON- III ADDENDUM
LOCAL CITY & OR COUNTY SALES & USE TAX
Page 11 of 13

1720 - 0.02100 -
1723 - 0.03000 -
1724 - 0.03000 -
1726 - 0.03100 -
1727 - 0.02100 -
1730 - 0.03000 -
1731 - 0.03000 -
1733 - 0.03000 -
1737 - 0.03000 -
1800 - 0.02200 -
1801 - 0.02200 -
1900 - 0.01500 -
1903 - 0.01500 -
2000 - 0.00500 -
2100 - 0.01300 -
2108 - 0.01300 -
2200 - 0.01200 -
2205 - 0.01200 -
2206 - 0.01200 -
2207 - 0.01200 -
2300 - 0.02000 -
2400 - 0.01200 -
2401 - 0.01600 -
2403 - 0.01200 -
2405 - 0.01200 -
2406 - 0.01700 -
2424 - 0.01600 -
2600 - 0.01100 -
2601 - 0.01100 -
2605 - 0.01100 -
2700 - 0.02300 -
2705 - 0.01400 -
2709 - 0.02900 -
2716 - 0.02300 -
2721 - 0.02900 -
2800 - 0.01600 -
2801 - 0.01800 -
2904 - 0.02000 -
2906 - 0.02000 -
2907 - 0.02000 -
3105 - 0.02700 -
3200 - 0.01600 -
3208 - 0.01600 -
3209 - 0.01600 -
3210 - 0.02200 -
3212 - 0.02200 -
3213 - 0.02200 -
3232 - 0.02200 -
3300 - 0.01100 -
3402 - 0.02200 -
3403 - 0.02300 -
3404 - 0.01400 -
3500 - 0.01100 -
3603 - 0.01700 -
3604 - 0.02400 -
3701 - 0.02200 -
3705 - 0.02200 -
3737 - 0.02000 -
3803 - 0.01300 -
3804 - 0.01300 -
3806 - 0.01300 -
3807 - 0.01300 -
3809 - 0.01300 -
3816 - 0.01300 -Page 12 of 13

3902 - 0.01400 -
3903 - 0.01400 -
3908 - 0.01400 -
3909 - 0.01400 -
3912 - 0.01400 -
3913 - 0.01700 -
4000 - 0.02100 -
4004 - 0.02100 -
4014 - 0.02100 -
4024 - 0.02100 -
4039 - 0.02100 -
4100 - 0.01400 -
4205 - 0.01800 -
TOTAL 68,600.00 1,029.00
Page 13 of 13

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