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April 2005

Det. No. 04-0120, 24 WTD 247 (2005) – Taxpayer protests the assessment of use tax on an airplane.

Det. No. 04-0132, 24 WTD 254 (2005) – Taxpayer petitions for correction of an assessment of retailing business and occupation (B&O) tax and retail sales tax on amounts received from preparing and serving food in private homes, and related services, arguing that he is a domestic servant and therefore not subject to B&O tax. Taxpayer also petitions for a refund of B&O tax allegedly paid in error during the audit period.

Det. No. 04-0158, 24 WTD 262 (2005) – A retailer requests refund of retail sales tax on purchases using a private label credit card where the credit card company never received payment.

Det. No. 04-0239E, 24 WTD 265 (2005) – A taxpayer that offers private and semi-private Pilates classes protests a Taxpayer Information & Education Division letter ruling that Pilates is a physical fitness service, taxable as a retail service under RCW 82.04.050.

Det. No. 04-0284, 24 WTD 269 (2005) – A taxpayer who purchased a discount prepaid service contract under which it could choose from a smorgasbord of professional and retail computer services, and was charged retail sales tax on the full prepayment, appeals the denial of its request for refund of the retail sales tax it paid on the contract, contending it is entitled to refund because it used only non-retail services.

Det. No. 04-0287E, 24 WTD 275 (2005) – Taxpayer, a general contractor, objects to an assessment of deferred sales tax on amounts it paid to various temporary staffing companies for the temporary services of laborers.

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