Excise Tax Appeal

What an excise tax appeal is

You may be able to appeal an excise tax decision from the Washington State Department of Revenue to the Board of Tax Appeals.

Excise taxes include taxes such as:

  • Retail sales tax
  • Use tax
  • Business and occupation tax
  • Other similar taxes managed by the Department of Revenue

What you can appeal

You may appeal if the Department of Revenue:

  • Assessed excise tax against you
  • Denied your request for a refund of excise taxes you paid

Before you appeal to the Board

Before you file with the Board of Tax Appeals, you must complete the Department of Revenue’s administrative review process.

If you have not asked the Department of Revenue to review your case, you need to start with the Department first.

Check your deadline

You must file your appeal with the Board of Tax Appeals within 30 days after the Department of Revenue mails its administrative review determination to you.

If you ask the Department to reconsider its determination, you may file your appeal with the Board within 30 days after the Department mails its response to your reconsideration request.

Do not abandon a reconsideration request without understanding how it may affect your appeal rights. If you abandon the request, you may lose your right to appeal to the Board.

How to file

To start your appeal, send the Board:

  1. A completed excise tax appeal form
  2. A copy of the Department of Revenue decision you are appealing
  3. Any other information required by the form instructions

Excise tax appeal forms are available on the Forms and Publications page.

After you file

If your appeal is complete and filed on time, the Board will send you an acknowledgment letter.

The letter will include your docket number and important instructions for your appeal. Use your docket number on anything you send to the Board after your appeal is acknowledged.

Helpful resources

You may also want to review: