Apportionment
This is you do to determine which state the income belongs to.
What is attribution?
This is the amount of Washington combined gross receipts that establishes nexus.
What is $100,000.01?
The person to contact if you have a question about ATLAS or have an ATLAS improvement idea.
Who is a power user?
For the partial/modified agreement, this is the date you use to determine the qualifying VDA periods.
What is the date the BLA was filed?
This is the penalty for filing and/or paying late on a Combined Excise Tax Return.
What is the delinquent return/late payment penalty?
Which deduction do you use for the gross income apportioned to other states when the taxpayer is domiciled in Washington?
What is the "apportionment/interstate and foreign sales" deduction?
This is established by having employees working in Washington, storing goods in Washington, or having 3rd party representatives visiting customers in Washington.
What is physical presence?
The person to contact if you have a difficult taxability issue regarding the banking industry.
Who it the RA4 for Banking?
This is a company that is related to the applicant through 50% or more common ownership/control.
What is an affiliate?
For monthly filers, this is the day of the month that the previous month’s return must be filed by in order to avoid late penalties.
What is the 25th?
This is the part of the receipts factor equation that comes from states where the taxpayer does not have nexus by Washington standards and the taxpayer is doing part of the work in Washington.
What is throw-out income?
This deduction is used under retailing and wholesaling B&O to subtract out the first $100,000 prior to exceeding nexus thresholds.
What is the No Local Activity deduction?
The person you would contact if you would like to submit an ITA request.
Who is your manager?
This is the number of days the applicant has to disclose the name of the company.
What is 15 days?
This is also known as the 5 % underpayment penalty.
What is the tax assessment penalty?
This is the ratio you calculate by taking Washington gross receipts and dividing it by worldwide income minus throw-out income.
What is the receipts factor?
These are the taxpayers who are allowed to use the 30-day rule.
What are remote sellers w/o physical presence making retail sales into Washington?
The person who you would contact when you discover a Self-Generated Case for a VDA applicant.
Who is the auditor or compliance agent?
This type of contact disqualifies a VDA application.
What is enforcement contact?
The unregistered penalty is _____ %.
What is 5%
This is the annual report that must be filed on October 31st of every year for apportionable income.
What is the Annual Reconciliation of Apportionable Income?
This type of nexus creates taxability in the following year.
What is trailing nexus?
This the reference document that you would locate to find the person or team to contact for adding the Aerospace Flag.
What is the “When to contact TAA” document?
This type of agreement is generated when the VDA applicant filed a Business License Application within 6 months.
What is a modified agreement?
This is the type of waiver that can be granted by TAA when the taxpayer has two years of consecutive years of on-time return payments.
What is the 24-month waiver?