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February 2005

Det. No. 00-089ER, 24 WTD 25 (2005) – A wholesale seller of fresh, frozen, custom cut, and canned seafood argues it is taxable under the special RCW 82.04.260(7) business and occupation (B&O) tax rate as a wholesale seller of “perishable meat products,” and is therefore due a refund of taxes paid under the higher Wholesaling B&O tax classification.


Det. No. 03-0224E, 24 WTD 36 (2005) – Oil refinery protests the assessment of Hazardous Substances Tax, Oil Spill Response Tax, and Petroleum Products Tax; the manner in which various export credits and the Multiple Activities Tax Credit were applied; the disallowance of certain Machinery and Equipment exemptions; and the disallowance of various retail sales tax exemptions for ingredients or chemicals used in manufacturing.


Det. No. 03-0251, 24 WTD 72 (2005) – The taxpayer, a clinical research coordinator, protests the assessment of service business and occupation tax on its receipts from pharmaceutical companies.


Det. No. 03-0353, 24 WTD 85 (2005) – A member of Indian tribe A residing in Washington requests a refund of retail sales tax paid on a vehicle purchased from a Washington dealership and delivered on the Indian tribe B reservation.


Det. No. 04-0088, 24 WTD 88 (2005) – A business that sells marine fuel from its dock seeks a refund of retail sales tax assessed on its sales of diesel fuel to nonresidents operating pleasure craft.


Det. No. 04-0097, 24 WTD 92 (2005) – Taxpayer petitions for a refund of retail sales tax and for correction of an assessment of retail sales/use tax on machinery and equipment used to handle logs at a sawmill operated by a third-party manufacturer and on machinery and equipment used to handle customers’ logs at Taxpayer’s log-sorting yard.


Det. No. 04-0128, 24 WTD 98 (2005) – A military officer protests the use tax assessed on his use of a vehicle, which he purchased and used in Washington while stationed in this state.



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