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Washington Tax Decision (WTD) Publication Comment Pilot Program
When a taxpayer seeks review of a tax assessment or tax refund denial, the Department issues a determination on that review to that specific taxpayer. The Department publishes some of these determinations as Washington Tax Decisions (WTD) under RCW 82.32.410. Determinations can be recommended for publication by anyone, both in and outside of the Department. Once recommended, the proposed WTD goes through an internal Department review process. It is also sanitized to remove any language that could identify who the taxpayer is in the WTD.
The Department is starting this pilot program to allow stakeholders to comment on proposed WTDs before they are published. The proposed WTDs provided below have already been sanitized. After receiving feedback from you, the Department will decide whether to publish the proposed WTD or make edits to it before publishing. To receive notification on WTD Publication Comment activity, sign up for email or text notifications.
Please note this is a pilot program, and the Department may decide to end it if we are not receiving comments or if the comments provided do not help improve the quality of the WTDs published.
Examples of edits/comments we are looking for:
We welcome comments and proposed edits you believe will make the proposed WTD a better final product. Here are examples of comments or proposed edits that are helpful:
- Information you believe would still identify the taxpayer and needs further sanitization.
- Edits you believe improve the legal accuracy of the proposed WTD. We cannot make substantial edits so please limit your edits to what is essential to make the proposed WTD clearer.
- Removing discussion you think is irrelevant or distracts from the analysis that has more publication value.
- If you believe the proposed WTD reaches the incorrect result, please explain why and provide legal authority for your recommendation.
- Proposing a footnote to clarify a point that could be confusing to taxpayers who will rely on the WTD.
Comments and edits we ask that you not provide:
- Edits that effectively change the outcome of the proposed WTD.
- Edits that alter key holdings in the proposed WTD. If you want to propose edits that alter a holding in the proposed WTD, consider objecting to publication of the proposed WTD and explaining why this is necessary.
- If you are aware of the taxpayer to whom the proposed WTD was issued, please provide comments that avoid revealing who that taxpayer is as these comments are disclosable for public records purposes.
- Please avoid substantial edits to the proposed WTD. If you feel those edits are necessary, explain why.
Proposed WTDs
- Draft Det. No. 24-0003
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Brief Description
A business engaged in the custom construction and remodeling of residential real estate asks the Department to correct its assessment of taxes and penalties because, it argues, . . . the Department did not have the authority to audit it. The business also argues that the Department incorrectly estimated taxes after the business failed to produce adequate records to calculate an actual assessment. We deny the petition.
Draft WTD - Draft Det. No. 23-0102
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Brief Description
An aerospace manufacturing and research and development (R&D) business protests denial of its request for refund based on a tax credit available for qualified aerospace product development expenditures. We deny taxpayer’s petition.
Draft WTD - Draft Det. No. 23-0196
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Brief Description
Husband and wife . . . who shared title with their daughter on a real estate parcel that was later transferred to their daughter alone, assert that they were on title only to help their daughter to get a mortgage, and intended to act solely as co-signors. Grantors assert they are entitled to a clearing or exiting title exemption from Real Estate Excise Tax (REET) on the transfer. We grant the petition.
Draft WTD - Draft Det. No. 23-0075R
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Brief Description
A construction company appeals the assessment of the evasion penalty assessed after an audit discovered the business collected but did not remit sales tax over several years. It contends its actions were unintentional. The Department previously denied Taxpayer’s petition. On reconsideration, Taxpayer provides additional records as to intent and contends the Department made twenty-three legal errors regarding the evidentiary standard. The new records are insufficient to alter the determination. We do not find the evidentiary standard was improperly applied previously. Taxpayer’s petition is denied on reconsideration.
Draft WTD - Draft Det. No. 23-0051
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Brief Description
Two marijuana retailers protest the Department’s assessments to the extent the Department disallowed [exemptions] for sales of marijuana to customers made prior to the issuance of the customers’ patient recognition card ID numbers. Taxpayers contend that their point-of-sale software did not maintain a copy of the original ID number when customers got new recognition cards with new ID numbers. While marijuana products can be exempt from taxation under RCW 82.08.9998, Taxpayers did not follow the recordkeeping requirements. We deny the petition.
Draft WTD
Public comment period
The Department requests comments and stakeholder feedback related to these proposed WTDs no later than March 12, 2026. After a review of the feedback, if any, the Department will consider the appropriate next steps in the process.
How to make a public comment
If you wish to make a public comment or have questions, please contact the Administrative Review and Hearings Division at DORARHDWTD@dor.wa.gov.