Washington Tax Decisions

A Washington corporation that owns and operates a restaurant protests assessment of retail sales tax and retailing business and occupation tax estimating cash sales, because the taxpayer failed to keep and preserve business records detailing their cash sales transactions. We affirm the assessment because the taxpayer did not maintain records of its cash sales during the audit period.

A taxpayer doing business as a convenience store protests an audit assessment of retail sales tax asserting that Audit underestimated the amount of tax-exempt food sales made during the audit period. We affirm the assessment.

An airline with long-term contracts with hotels to provide rooms for their off-duty flight crews’ requests a refund of the retail sales taxes charged. Held: Taxpayer’s petition is granted.