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March 27, 2008

Det. No. 07-0168, 27 WTD 19 (2008) A licensed boarding home operator appeals the disallowance of its deduction of copayments it received from Medicaid recipients to whom it was providing services under a service contract with the Washington Department of Social and Health Services (DSHS), contending RCW 82.04.4337(1) authorized it to deduct the copayments from the measure of its Business and Occupation (B&O) tax.  We conclude RCW 82.04.4337(1) did not authorize the deduction of the copayments and deny the petition for correction of assessment.

Det. No. 07-0178, 27 WTD 26 (2008) A contractor who buys equipment to use in its business and also buys equipment for resale objects to the imposition of the 50% penalty for its improper use of a resale certificate.  We hold that it was ineligible to use a resale certificate for dual purposes, that the penalty for its misuse was properly imposed, and there are no grounds for its waiver.












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