home home Find a law or rule home Washington Tax Decisions home Washington Tax Decisions Washington Tax Decisions

November 7, 2012

Det. No. 11-0026, 31 WTD 78 (2012)

A daughter, who quitclaimed mortgaged real property to her father who paid off the mortgages with a reverse mortgage, protests the assessment of real estate excise tax on the transfer, arguing the transfer qualifies for the gift exemption in WAC 458- 61A-201.  We conclude the transfer was a sale, not a gift, and deny the petition.

Det. No. 11-0139, 31 WTD 82 (2012)

A medical equipment provider protests the assessment of retail sales tax on the leasing of (1) a medical device that delivers cold therapy and intermittent compression therapy to an injured joint or limb; and (2) a medical device that generates spinal bone growth to aid in bone repair and to enhance bone fusion. We deny the petition in part and grant the petition in part.

Det. No. 11-0313, 31 WTD 90 (2012)

A sole proprietor (the taxpayer) who operates a charter fishing business questions whether his purchases of bait should be subject to retail sales.  Holding: Fishing bait purchases by the taxpayer are subject to retail sales tax. Petition denied.