Wash. Rev. Code § 82.08.100
Cash receipts taxpayers—Bad debts
Washington · Revised Code of Washington Chapter 82.08 — Retail Sales Tax · Status: effective
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- Wash. Rev. Code § 82.08.100, Cash receipts taxpayers—Bad debts, Washington, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1534591
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Full text
The department of revenue, by general regulation, shall provide that a taxpayer whose regular books of account are kept on a cash receipts basis may file returns based upon his or her cash receipts for each reporting period and pay the tax herein provided upon such basis in lieu of reporting and paying the tax on all sales made during such period. A taxpayer filing returns on a cash receipts basis is not required to pay such tax on debt subject to credit or refund under RCW 82.08.037.