January 23 , 2008
Det. No. 06-0230, 27 WTD 1 (2008) - Mini-marts protest the assessment of service and other activities B&O tax on amounts received by (credited to) them from their franchisor to support the sales of products in promotion programs established by the franchisor and manufacturers. We affirm the assessment.
Det. No. 07-0221, 27 WTD 6 (2008) - A sales tax deferral recipient protests a tax assessment resulting from its failure to timely file an annual survey on the basis that the late filing resulted from circumstances beyond the taxpayer’s control, that the assessment was incorrectly computed, and that penalties were incorrectly imposed. We deny the recipient’s appeal of the repayment assessment and of the method used to compute the assessment, but cancel the five percent assessment penalty.
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