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September 2005

Det. No. 05-0061, 24 WTD 440 (2005) – A taxpayer requests a waiver of penalties and interest. Alternatively, the taxpayer requests that we apply the penalty and interest provisions that existed prior to July 2003 to an assessment originally issued in August 2004. We find no discretion to grant the taxpayer’s request and deny the petition.

Det. No. 05-0064, 24 WTD 447 (2005) – Taxpayer requests refund of the real estate excise tax (REET) that she paid on account of an unrecorded transaction that was subsequently rescinded. We hold that the initial transaction qualified as a taxable sale for REET purposes notwithstanding any subsequent rescission.

Det. No. 05-0066, 24 WTD 454 (2005) – The principals of an LLC appeal a trust fund accountability assessment (TFAA) for tax liability incurred by the LLC. We find the principals liable, pursuant to RCW 82.32.145, for collected, but unremitted retail sales tax, plus penalties and interest. We conclude that equitable estoppel does not prevent DOR from assessing the tax against the principals of the LLC. We deny the taxpayer’s petition for correction of assessment of trust fund accountability. We further deny the taxpayer’s request for waiver of penalties and interest imposed in the TFAA.

Det. No. 05-0075, 24 WTD 464 (2005) – A business asserts it improperly paid retail sales tax on coupons printed and delivered in Washington. We find that retail sales tax was properly paid on the printing charges at issue and the fact that the coupons were used to determine the amount of a monetary donation to non-profit organizations does not support an exemption from retail sales tax.

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