Important!

Disaster Relief: Revenue will work with businesses that cannot file or pay their taxes on time due to recent wildfire damage or other natural disasters. Learn more about disaster relief.

Ayuda por desastres: El Departamento de Ingresos trabajará con las empresas que no puedan presentar o pagar sus impuestos a tiempo debido a los daños causados por incendios forestales u otros desastres naturales. Conozca más sobre la ayuda en caso de desastre.

Washington Tax Decisions

2012
Title Date Document Description
Det. No. 11-0053, 31 WTD 67 (2012) 31WTD67.pdf

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.

Det. No. 11-0292, 31 WTD 73 (2012) 31WTD73.pdf

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.