Washington Tax Decision (WTD) Publication Comment Pilot Program

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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 for July 2024

Draft Det. No. 20-0246: Brief Description
A pre-owned vehicle dealer protests the Department’s assessment of retailing business and occupation (“B&O”) tax and retail sales tax. The dealer argues that certain exemptions for vehicle sales to nonresidents were improperly disallowed. We deny the petition.A pre-owned vehicle dealer protests the Department’s assessment of retailing business and occupation (“B&O”) tax and retail sales tax. The dealer argues that certain exemptions for vehicle sales to nonresidents were improperly disallowed. We deny the petition.
Draft WTD
View draft
Draft Det. No. 22-0024: Brief Description
A husband and wife request review of the Department’s denial of a refund of 50% of the Real Estate Excise Tax (“REET”) paid on the sale of jointly owned real property to an LLC owned only by the husband. Taxpayer’s petition is granted under the provisions of WAC 458-61A-211(5).
Draft WTD
View draft
Draft Det. No. 22-0036: Brief Description
A used automobile dealership disputes the Department’s decision to not accept its amended tax returns for the January through July, September, and October, 2019, periods, which include a lesser retail sales tax and business and occupation (B&O) tax liability than that initially reported. Taxpayer asserts that its amended returns correct its gross income and bad debt deductions for the covered periods because it asserts it qualifies for additional bad debt deductions due to vehicle repossessions that it did not previously claim. Taxpayer has not provided suitable records to support its amended returns and demonstrate that it qualifies for the additional deductions. We deny the petition.
Draft WTD
View draft

Public comment period

The Department requests comments and stakeholder feedback related to these proposed WTDs no later than August 14, 2024. 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.