Washington Tax Decisions

Out-of-state provider of continuing professional education whose independent contractor speakers provide live seminars in Washington protests assessment of business and occupation tax on the grounds that it lacks nexus in Washington. The petition is denied.

A mobile automobile crushing business in Washington appeals use tax/ deferred retail sales tax assessed on machinery and equipment purchased for use in the taxpayer’s business. The taxpayer argues that the crushing of automobile hulks constitutes a manufacturing operation under RCW 82.08.02565 and the crushing equipment used in this operation is exempt from retail sales tax and use tax. We uphold the assessment.