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May 2005

Det No. 99-063, 24 WTD 1 (2005) – Taxpayer contends he was an employee, not an independent contractor, and protests the assessment of service B&O tax on his income. He further protests the assessment of B&O tax on his income from royalty payments.

Det. No. 01-145R, 24 WTD 11 (2005) – Company that sells fasteners and related tools, and which also loans the tools to certain purchasers of the fasteners, seeks reconsideration of a determination sustaining the assessment of deferred sales or use tax on tools loaned to out-of-state customers.

Det. No. 03-0316, 24 WTD 16 (2005) – A public utility district (PUD) that constructed, owned, and operated interconnection facilities enabling a wind farm to connect with a regional electricity grid and the wind farm developer appeal Audit's future reporting instructions. Those instructions state that purchases of equipment incorporated into interconnection facilities are not exempt from retail sales tax under RCW 82.08.02567. In addition, PUD appeals Audit's refusal to refund sales taxes paid on equipment purchased for the interconnection facilities. We deny both appeals.

Det. No. 04-0081, 24 WTD 21 (2005) – A subcontractor that was paid for its contracting services directly by the customer after the customer became aware that the prime contractor was unable to fulfill its financial obligations to its subcontractor's objects to Audit's reclassification of the payments from the wholesaling to retailing and retail sales tax classifications. We hold that the payments should be reported as wholesale.

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