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September 29, 2009

Det. No. 08-0097, 28 WTD 105 (2009) A small harvester that contracted with an affiliate to harvest and market its timber objects to the disallowance of its deduction of costs and the substitution of the 35 percent industry standard allowed by WAC 458-40-610(10).  Taxpayer’s petition is denied.

Det. No. 08-0316, 28 WTD 110 (2009) A plywood manufacturer requests a refund of the business and occupation (B&O) tax it paid for the period of July 2006 through December 2006. Taxpayer contends that it should have reported at the reduced timber manufacturing business B&O tax rate but did not learn of the reduced classification until after the due date for filing an annual survey, which is a prerequisite for reporting under the reduced rate.  We deny the taxpayer’s petition.







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