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April 2007

Det. No. 02-0139, 26 WTD 130 (2007) A Washington corporation engaged in the business of selling and installing spas and stoves (both gas stoves and wood stoves) protests use tax/deferred sales tax applied to the stoves and spas installed in its showrooms and used as demonstrators prior to sale.  We find Taxpayer’s use of stoves and spas as demonstrators was not subject to use tax. 


Det. No. 05-0176, 26 WTD 136 (2007) A corporation headquartered in Washington appeals a letter ruling that denied it the retail sales tax and use tax exemptions intended for the purchase of machinery and equipment (M&E) used in either processing for hire or testing for a manufacturer.  We conclude the taxpayer is not entitled to the M&E tax exemptions except for chip classifiers that it purchases.


Det. No. 05-0288, 26 WTD 143 (2007) A foreign corporation doing business in the state of Washington as a contract carrier of passengers protests the assessment of public utility tax on its gross receipts earned from transporting railroad crews between points wholly within this state.  We hold that Washington is not preempted by federal law in taxing income from such transportation activity.


Det. No. 06-0015E, 26 WTD 148 (2007) A prepaid wireless telecommunications service provider appeals a Department of Revenue Taxpayer Information and Education (TI&E) ruling and subsequent Taxpayer Account Administration tax assessment requiring that it collect and pay enhanced 911 (E-911) taxes on prepaid wireless telephone services.  We sustain TI&E’s ruling that Taxpayer must pay the E-911 tax and the subsequent tax assessment.

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