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July 2005

Det. No. 01-143, 24 WTD 324 (2005) – Manufacturer seeks a refund of retail sales tax paid on the purchase of pallets.

Det. No. 03-0165, 24 WTD 330 (2005) – The taxpayers appeal tax assessments for use tax or deferred retail sales tax on construction costs of an addition to an existing building. The taxpayers argue that the tax is deferred completely under chapter 82.60 RCW (tax deferrals for investment projects in distressed areas).

Det. No. 03-0165R, 24 WTD 336 (2005) – Two taxpayers seek reconsideration of Det. No. 03-0165.

Det. No. 03-0250ER, 24 WTD 341 (2005) – The taxpayer seeks reconsideration of Det. No. 03-0250, claiming it did not have nexus and asserting that Det. No. 03-0250 contained legal and factual errors.

Det. No. 03-0325, 24 WTD 351 (2005) – A manufacturer, which freezes fruit, protests the assessment of sales/use tax on flats used to collect fruit in the fields and temporarily store the fruit in the plant, construction of mezzanines, computer software, holding tanks, loading dock equipment, plastic bug strips, fans, holding tanks, electrical systems, and other building fixture costs.

Det. No. 04-0084, 24 WTD 365 (2005) – Taxpayer appeals the assessment of use tax on the labor and overhead charges associated with the production of the printed materials used internally by the county.

Det. No. 04-0148, 24 WTD 371 (2005) – An out-of-state seller of products, whose only physical contact with Washington was one visit by an independent design contractor to assist one long-time customer, by making sure products the customer was purchasing would fit into the configuration of the customer's facility and building two examples for the customer's installers to follow, protests the assessment of B&O tax and retail sales tax on its sales into the state.

Det. No. 05-0021, 24 WTD 377 (2005) – Taxpayer objects to the imposition of use tax, based on a theory of intervening use, on a boat Taxpayer acquired for "bareboat charter." Taxpayer also objects to the measure of the tax.

Det. No. 05-0023, 24 WTD 388 (2005) – Taxpayer receives income from providing design services to prime contractors involved in the cleanup of hazardous radioactive waste. Specifically, Taxpayer designs procedures to test, alter, and handle nuclear waste.


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