When are decisions published?

A determination will be published when all of the following criteria are met:

1. The decision is a well-reasoned application of the law to a specific set of facts.
2. The decision addresses only the law and facts necessary to resolve this case.
3. The decision is needed to:
   
   
   1. Provide guidance on a previously unaddressed area of the law, and to articulate the Department’s current policy;
      
   2. Apply the law to a significantly different set of facts;
      
   3. Overrule a published determination; or
      
   4. Provide a better or more current articulation on how the law should be interpreted.
4. The decision can be effectively sanitized, or the taxpayer will grant a waiver of the secrecy clause.
   

When are decisions not published?

A decision will not be published if:

• The identity of the taxpayer cannot be kept confidential in the process of publishing the decision.
• The process of publishing the decision causes the decision to become confusing or misleading.
• The decision becomes invalid as a result of a legislative change, administrative rule change, or court decision.
• The decision is unclear, incorrect, or does not have sufficient facts to support it.
• The same issue was recently addressed in another published decision.

Can I request to have my decision published?

Yes. You can request that your decision be published. The Department will consider whether it meets the criteria (see above).

Where can I find published decisions?

You may search for Washington Tax Decisions (WTDs) using Taxpedia, the Department's online tax research tool.

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