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June 2007

Det. No. 06-0225, 26 WTD 175 (2007) - A public utility district that operates a “light and power business” disputes the assessment of public utility tax on certain income it received that was not directly associated with the generation, distribution, or sale of electric power.  We conclude that the disputed income from “scheduling services,” “operating reserves,” and “sale of transmission capacity” were all from operations incidental to taxpayer’s light and power business operations and that public utility tax was correctly assessed on that revenue.


Det. No. 06-0296, 26 WTD 188 (2007) - A company that holds itself out as a recycling service for construction debris, which collects unsorted debris from construction sites for a charge and delivers the debris to certified commercial construction, demolition, and land-clearing (CDL) materials facilities where recyclable materials are recovered and processed for reuse, protests the assessment of solid waste collection tax on its collection charges, contending its activities fall within the recycling exception in Ch. 82.18 RCW.  We grant the petition and remand for cancellation of the assessment of solid waste collection tax.


Det. No. 06-0305, 26 WTD 196 (2007) - Taxpayer appeals the denial of RCW 82.12.035 credits against Washington’s use tax for Swedish value added tax (VAT) and Droite de Suite charge paid when he purchased an item in Sweden.  As neither of these taxes are “retail sales taxes” as that term is used in Washington’s tax codes, the petition is denied

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