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April 30, 2009

Det. No. 08-0076, 28 WTD 55 (2009) - An owner of a ski resort operating on public land pursuant to a US Forest Service permit requests a refund of leasehold excise tax (LET) paid with respect to its use and occupancy of public land, contending, inter alia, it does not have a taxable leasehold interest under Ch 82.29A RCW.  We deny the petition.

Det. No. 08-0214, 28 WTD 64 (2009) - Taxpayer protests assessment of other tobacco products (OTP) tax on products known as blunt wraps.  We hold that blunt wraps are a tobacco product and subject to OTP tax.  We affirm the assessment.  Petition denied.

Det. No. 08-0301, 28 WTD 68 (2009) - Taxpayer, a dairy cooperative, petitions for correction of the Department of Revenue’s assessment of Wholesaling B&O tax on its gross proceeds from the sale of manufactured dairy products to Washington customers, arguing that it is an agent of its members, and therefore only subject to Service and Other Activities B&O tax on amounts received from its members.  We find that taxpayer is not an agent of its members under WAC 458-20-159, and is therefore subject to Wholesaling B&O tax.  We deny the taxpayer’s petition.     












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