Det. No. 08-0197, 28 WTD 76 (2009) - A LLC in the construction business protests the assessment of retail sales tax and retailing business and occupation tax and a five percent substantial underpayment penalty by asserting that it and its owners were speculative builders of condominiums and small apartment buildings rather than it being a prime contractor constructing buildings on properties owned by other LLCs, which were also owned by its principals.  We affirm the assessment.