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October 2005

Det. No. 03-0315, 24 WTD 468 (2005) – A trustee of a revocable trust protests the assessment of use tax on a yacht owned by the trust. The trustee contends he is a nonresident temporarily using the yacht in Washington and is therefore exempt from use tax on the yacht. We find that the Trustee is a resident of Washington and uphold the assessments.

Det. No. 05-0117, 24 WTD 474 (2005) РAn individual requests the refund of real estate excise tax (REET) paid on her transfer of her half interest in a house to her former fiancé, claiming the transfer was a gift absent any consideration. We deny the refund, holding that there was consideration.

Det. No. 05-0121, 24 WTD 478 (2005) – A married couple sold real estate and paid real estate excise tax (REET) on the sale. When the sale was later rescinded, they requested a refund of REET. We lack statutory authority to refund REET on the original transfer, a taxable event.


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