{"id":247,"date":"2014-02-24T23:02:41","date_gmt":"2014-02-24T23:02:41","guid":{"rendered":"http:\/\/design.focusdesign.com\/blog4\/?page_id=247"},"modified":"2019-05-21T17:28:17","modified_gmt":"2019-05-21T17:28:17","slug":"excise-appeal","status":"publish","type":"page","link":"https:\/\/bta.wa.gov\/index.php\/excise-appeal\/","title":{"rendered":"<b>Excise Tax Appeal<\/b>"},"content":{"rendered":"<h2>Excise Tax Appeal<\/h2>\n<p>The term\u00a0<b>excise tax<\/b>\u00a0includes retail sales tax, use tax, business and occupation tax, and similar taxes administered by the Department of Revenue.<\/p>\n<p>You may appeal an excise tax assessment from the Department of Revenue, or a denial of a request for a refund of excise taxes paid, to the State Board under RCW 82.03.190. This statute requires you to complete the Department&#8217;s administrative review process\u00a0 before you appeal to the State Board. If you have not filed a petition with the Department of Revenue, you can do so <a href=\"http:\/\/dor.wa.gov\/file-pay-taxes\/reviews-and-appeals\/starting-rule-100-review\" target=\"_blank\" rel=\"noopener\">here<\/a>.<\/p>\n<p><b>Important<\/b>: You must file your appeal with the State Board within 30 days of the date the Department mails its administrative review determination to you. \u00a0If you ask the Department to reconsider its determination as authorized under WAC 458-20-100, you may file your appeal with the State Board within 30 days after the Department mails its response to your reconsideration request. <b>\u00a0Note:<\/b> \u00a0if you abandon a reconsideration request with the Department, you may lose your right to appeal to the State Board. \u00a0<i>See\u00a0<\/i>BTA Docket No. 15-116, <a href=\"http:\/\/live-bta-bta.pantheonsite.io\/wp-content\/uploads\/Bestbuy-com-v-DOR-15-116-Order-Granting-Respondents-Motion.pdf\">Bestbuy.com v. DOR<\/a>\u00a0(2016).<\/p>\n<h3>Additional Information \/ Questions<\/h3>\n<ul>\n<li>For excise tax appeal forms, see our <a title=\"Forms &amp; Publications\" href=\"http:\/\/live-bta-bta.pantheonsite.io\/index.php\/forms-publications\/\">Forms and Publications<\/a>\u00a0page.<\/li>\n<li>Additional information may be available on our\u00a0<a title=\"Appeals FAQ\" href=\"http:\/\/live-bta-bta.pantheonsite.io\/index.php\/appeals-faq\/\">Appeals FAQ<\/a> page.<\/li>\n<li>The\u00a0State Board&#8217;s administrative rules are located in Chapters\u00a0<strong><a href=\"http:\/\/apps.leg.wa.gov\/WAC\/default.aspx?cite=456-09\" target=\"_blank\" rel=\"noopener\">456-09<\/a><\/strong>\u00a0and\u00a0<strong><a href=\"http:\/\/apps.leg.wa.gov\/WAC\/default.aspx?cite=456-10\" target=\"_blank\" rel=\"noopener\">456-10<\/a><\/strong>\u00a0of the Washington Administrative Code.<\/li>\n<li>You can search\u00a0previous State Board decisions at our <a href=\"http:\/\/live-bta-bta.pantheonsite.io\/index.php\/decisions-3\/\">decisions <\/a>page.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Excise Tax Appeal The term\u00a0excise tax\u00a0includes retail sales tax, use tax, business and occupation tax, and similar taxes administered by the Department of Revenue. You may appeal an excise tax assessment from the Department of Revenue, or a denial of a request for a refund of excise taxes paid, to&#8230; <a href=\"https:\/\/bta.wa.gov\/index.php\/excise-appeal\/\" class=\"readmore\">Read more<\/a><\/p>","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"class_list":["post-247","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Excise Tax Appeal - Washington State Board of Tax Appeals<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bta.wa.gov\/index.php\/excise-appeal\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Excise Tax Appeal - Washington State Board of Tax Appeals\" \/>\n<meta property=\"og:description\" content=\"Excise Tax Appeal The term\u00a0excise tax\u00a0includes retail sales tax, use tax, business and occupation tax, and similar taxes administered by the Department of Revenue. 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