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February 2007

Det. No. 03-0362R, 26 WTD 78 (2007) Taxpayer petitions for reconsideration of Determination No. 03-0362, in which we held that the exemption provided in RCW 82.04.4289 does not apply to nursing home revenue received by a public hospital district.  We affirm our ruling that the exemption does not apply, but waive the tax during the audit period under review because the Department of Revenue issued a written opinion of future tax liability erroneously advising the taxpayer that its nursing home revenue was exempt.

Det. No. 04-0100, 26 WTD 83 (2007) A taxpayer filed a petition in 2001 for a refund of tax and interest.  The period covered by the refund petition was the tax years 1995 through 2001.  The taxpayer’s petition claimed that it was entitled to receive high-tech tax credits for 1995 and 1996 and additional credits for later periods.  The Department of Revenue’s Audit Division granted part of the refund claim, but denied the full amount of the taxpayer’s claim.  We agree that the taxpayer’s activities were either barred by the nonclaim period or did not qualify for additional high-tech tax credits

Det. No. 05-0027, 26 WTD 87 (2007) A taxpayer requests a determination that wire baskets used to transport egg crates to its stores are exempt from retail sales and use tax under RCW 82.08.0282 and RCW 82.12.0276, which provide sales and use tax exemptions for “returnable containers for beverages and foods.”  We conclude that the wire baskets do not qualify for the exemptions.

Det. No. 05-0217E, 26 WTD 91 (2007) Taxpayers appeal the Department’s rescission of a Taxpayer Services letter ruling, which held that advertising packaged in envelopes satisfies the statutory definition of “periodical or magazine” under RCW 82.04.280.  We conclude that such mailings do not satisfy the definition of “periodical or magazine” and that the income derived from the advertising does not qualify for the printing and publishing B&O tax classification.

Det No. 06-0028, 26 WTD 97 (2007) An out-of-state wholesaler protests an assessment of wholesaling B&O tax with respect to sales of goods to Washington purchasers allegedly accepted by an agent of the purchaser outside the state.  The taxpayer’s petition is denied


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