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May 2007

Det. No. 06-0267, 26 WTD 159 (2007) A business which experienced a fire in July 2004 and resumed business in December 2004 seeks penalty waiver for its January through August 2005 returns.  We deny the petition.


Det. No. 06-0280, 26 WTD 169 (2007) A self-described “faith-based social club” protests the reclassification of its income from service and other activities business and occupation (“B&O”) tax classification to the retailing B&O and retail sales tax classifications.  Taxpayer contends that either it is not a dating service or that, because it allegedly received incorrect oral advice from the Department of Revenue it should be relieved from its responsibility to collect retail sales tax for past periods.  We deny Taxpayer’s petition.

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