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March 26, 2009

Det. No. 08-0003E, 28 WTD 40 (2009 - A provider of intelligent database services to communications companies petitions for refund of Business and Occupation tax it paid under the services and other business activities classification from 1997 through November 30, 2003, and protests an Audit assessment of service and other Business and Occupation tax for the period December 1, 2003 through December 31, 2004, contending its services are network telephone services, taxable under the lower wholesaling rate.  We conclude the taxpayer’s income from its intelligent database services was properly reported under the services classification and deny the petition.

Det. No. 08-0211, 28 WTD 47 (2009) - Is a taxpayer that operates a cold storage facility entitled to claim the warehouse tax exemption (RCW 82.08.820) if another business operates a food processing plant in another portion of the building?    












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