Excise Tax Appeal

Excise Tax Appeal

The term excise tax includes 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 the State Board under RCW 82.03.190. This statute requires that you complete the Department’s administrative review process under WAC 458-20-100 before you appeal to the State Board.

Important: You must file your appeal with the State Board within 30 days of the date the Department mails its administrative review determination to you.  If 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.  Note:  if you abandon a reconsideration request with the Department, you may lose your right to appeal to the State Board.  See BTA Docket No. 15-116, Bestbuy.com v. DOR (2016).

Additional Information / Questions

  • For excise tax appeal forms, see our Forms and Publications page.
  • Additional information may be available on our Appeals FAQ page.
  • The State Board’s administrative rules are located in Chapters 456-09 and 456-10 of the Washington Administrative Code.
  • You can search previous State Board decisions at our decisions page.