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August 27, 2008

Det. No. 07-0363, 27 WTD 136 (2008) - A taxpayer that designs products that perform characterization and measurement of light emitting components and systems protests the disallowance of a portion of its claimed business and occupation high technology credit (RCW 82.04.4452).   We conclude that the disallowed portions of the claimed credit, which were claimed for real estate rental expenses and patent attorney’s fees, were not “qualified research and development expenditures” and sustain the assessment.

Det No. 08-0023, 27 WTD 140 (2008) - A dairy farm appeals a use tax assessment on four pieces of equipment it purchased claiming that the equipment qualifies for the retail sales tax exemption in RCW 82.08.890 for dairy nutrient management equipment.  The Department of Revenue disallowed the credit claiming that, while the taxpayer purchased these items after approval of its dairy nutrient management plan by the local conservation district, these items are ineligible for the exemption because they were purchased before certification of the plan and without an exemption certificate as required by the statute.  Taxpayer also appeals the interest added to this portion of the assessment.  We uphold the assessment.













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