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May 27, 2009

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.

 

 

 

 

 

 

 

 

 

 

 


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