Current through Register Vol. 24-06, March 15, 2024
(1) A
person selling a solid fuel burning device at retail shall collect a fee from
the buyer, pursuant to
RCW
70.94.483.
(2) The fee shall be:
(a) Set at a minimum of thirty dollars on
January 1, 1992. Thereafter, ecology may annually adjust the fee to account for
inflation as determined by the office of the state economic and revenue
forecast council. Adjustments in the fee should be rounded down to the nearest
dollar.
(b) Applicable to all new
and used solid fuel burning devices.
(c) Procedures for masonry fireplaces.
Generally, contractors will collect, pay, and report the fee to the department
of revenue on the combined excise tax return for the tax reporting period
during which the retail sales tax is billed to the customer for the
construction of the masonry fireplace. (See WAC
458-20-170 for a detailed
explanation.) Collection and payment of the fee by contractors shall be in
accordance with the following:
(i) A masonry
contractor or other subcontractor who builds a masonry fireplace. The retail
sale occurs at the time the general or prime contractor or customer is billed
for the work. The masonry contractor or other subcontractor must collect the
fee and pay it to the department of revenue, unless the masonry contractor or
other subcontractor has received a reseller permit from the general or prime
contractor. The fee shall be reported on the combined excise tax
return.
(ii) A general or prime
contractor building a custom building. The retail sale occurs at the time the
customer is billed for the construction. The fee is charged and reported with
the first progress payment after the masonry fireplace has been substantially
completed. If a general or prime contractor subcontracts the work on a custom
building to a masonry or other contractor, the general or prime contractor may
give the masonry or other subcontractor a reseller permit. The general or prime
contractor is responsible to collect the fee and pay it to the department of
revenue. The fee is reported on the combined excise tax return.
(iii) A general or prime contractor building
a speculation building. The fee is required to be paid at the time the
fireplace is complete. The fee must be reported to the department of revenue on
a combined excise tax return and paid to the department of revenue. If the
prime or general contractor subcontracts the building of the masonry fireplace
to a masonry contractor or other subcontractor, the general or prime contractor
may not give a reseller permit to the masonry or other subcontractor. The
masonry or other subcontractor must collect and pay the fee to the department
of revenue as provided in (c)(i) of this subsection.
(d) Procedures for all other solid fuel
burning devices. Collected by the retailer at the time of sale and remitted to
the department of revenue in conjunction with the retail sales tax under
chapter
82.08 RCW.
(3) If the retailer or contractor
fails to collect and remit the fee to the department of revenue as prescribed
in chapter 82.08
RCW, the retailer or contractor shall be personally liable to the state for the
amount of the fee, with subsequent actions taken in accordance with the
collection provisions of
chapter
82.32 RCW.
(4) Beginning July 1, 1990, and each calendar
quarter thereafter, the funds collected under
RCW
70.94.483 shall be used solely for the
purposes of public education and enforcement of the solid fuel burning device
program. The department shall distribute the funds from the woodstove education
and enforcement account as follows:
(a)
Sixty-six percent of the funds shall be distributed to those local air
authorities with enforcement programs, based upon the fraction of the total
state population residing in the counties within their respective
jurisdictions. Population figures used to establish this fraction shall be
determined by the office of financial management. Where an activated local air
authority does not exist or does not implement an enforcement program, or
elects not to receive the funds, ecology shall retain the funds that would
otherwise be distributed under this subsection; and
(b) Thirty-four percent of the funds shall be
distributed to ecology for the purposes of enforcement and educating the public
about:
(i) The effects of solid fuel burning
device emissions upon health and air quality; and
(ii) Methods of achieving better efficiency
and emission performance from solid fuel burning devices.
Statutory Authority:
RCW
70.94.152 and 2011 c 5 § 301(28).
11-12-077 (Order 10-04), § 173-455-060, filed 5/31/11, effective 7/1/11.
Statutory Authority:
RCW
70.94.181,[70.94.]152 , [70.94.]331,
[70.94.]650, [70.94.]745,[70.94.]892 . 07-11-018 (Order 06-14), §
173-455-060, filed 5/3/07, effective
6/3/07.