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March 2007

Det. No. 04-0268, 26 WTD 105 (2007) Individual who purchased cigarettes from an out-of-state vendor protests assessment of cigarette tax, sales or use tax, penalties, and interest.  We conclude that the assessment was proper and deny the petition. 


Det. No. 05-0077, 26 WTD 109 (2007) The taxpayers seek a refund of use tax they paid on a motor vehicle that they purchased outside Washington more than ninety days prior to registering it here.  The taxpayers do not qualify for the use tax exemption because they were residents of Washington when they purchased the vehicle. 


Det. No. 05-0105, 26 WTD 115 (2007) A brokerage company protests B&O taxes assessed on commissions received and paid to its associates.  The company also protests B&O tax assessed on payments from associates which the taxpayer had excluded from the measure of tax on the basis that these amounts were reimbursements of transaction-related fees, overhead costs and other miscellaneous fees.  We deny Taxpayer’s request to cancel B&O taxes assessed on commissions paid to associates and on amounts it treated as nontaxable reimbursements received for overhead costs and other miscellaneous fees.  We conclude that the amounts received to pay transaction-related fees for clients were properly excluded from the measure of tax due and cancel the B&O tax assessed on those amounts


Det. No. 06-0232, 26 WTD 125 (2007) Sound and lighting company petitions for refund of use tax it paid on its use of sound and lighting equipment, which it leased to customers both with and without an operator.  We deny the petition because we conclude that the taxpayer did not relinquish dominion and control over the equipment to its customers when it leased the equipment with an operator. 

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