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August 2005

Det. No. 03-0170, 24 WTD 393 (2005) – A taxpayer that receives income from providing links or tabs on an internet website that transfer customers to other internet vendors' websites, from advertising the other vendors' products, and from enhancing the product selection and purchase processes protests the reclassification of its income from the royalty B&O tax rate to the service and other activities B&O tax rate.

Det. No. 04-0145R, 24 WTD 400 (2005) – A corporation formed to purchase and lease a helicopter, which initially leased the helicopter to a third party but later leased it to a business owned by the corporation's president, requests reconsideration of Det. No. 04-0145, which sustained an assessment of use tax on the value of the helicopter and repairs.

Det. No. 05-0040, 24 WTD 407 (2005) – A taxpayer, who was registered with DOR and did not report or pay excise taxes because it was unaware it owed taxes, requests cancellation and refund of delinquency penalties and interest assessed for 2000 and 2001, contending its delinquencies were due to DOR's failure to make it aware of its tax obligation by sending it excise tax forms.

Det. No. 05-0045, 24 WTD 413 (2005) – A wholesaler of miscellaneous merchandise appeals the assessment of Tobacco Products tax, B&O tax, and litter tax on the wholesale sales price of tobacco products he purchased at an Indian smoke shop in Washington and delivered to another person in this state in return for payment. The taxpayer contends that he purchased the tobacco products solely as agent for the other businessman, and the payments he received were reimbursements of funds he advanced for that person.

Det. No. 05-0046, 24 WTD 422 (2005) – A franchisor petitions for correction of a notice of beneficial interest liability, arguing that it did not have a "beneficial interest" in a franchisee's business.

Det. No. 05-0059, 24 WTD 430 (2005) – A construction business that failed to collect retail sales tax from a buyer on retail construction services, requests that DOR collect the retail sales tax directly from the buyer.

Det. No. 05-0060, 24 WTD 433 (2005) – A building contractor protests an Audit finding that it was a prime contractor rather than a speculative builder, involving condominiums constructed on land owned by its shareholders. In the alternative the contractor seeks to deduct 1998 purchases upon which it paid retail sales tax and land costs from the 1999 condominiums' sales prices used as the measure of retail sales tax assessed on its activities as a prime contractor.

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