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December 31, 2013

Det. No. 11-0009, 32 WTD 297 (2013)

The Department of Revenue issued use tax assessments on a vessel to an out-of-state limited liability company (LLC) and to its members as individuals.  Both the members and the LLC protest the assessments. The LLC argues that it is an out-of-state company and is exempt from the use tax because its use in Washington was temporary and constitutes a nontaxable use. The members argue that the LLC owns the vessel and they only used it as “bailees.”  We deny both petitions.

Det. No. 12-0344, 32 WTD 302 (2013)

Contract mail transportation business disputes an assessment for public utility tax on its income from services provided in Washington, asserting that Washington is prohibited from taxing its interstate activities and that it is immune from state tax as a federal agency.  Petition denied and remanded for production of records.

Det. No. 12-0376, 32 WTD 309 (2013)

A taxpayer who offers various classes, including dance fitness, protests an Audit assessment of uncollected retail sales tax on revenues from dance fitness classes, contending the dance fitness classes are instructional lessons.  We conclude that the taxpayer’s dance fitness classes are physical fitness services subject to retail sales tax and deny the petition.