Washington Tax Decisions

2016
Title Date Document Description
Det. No. 15-0181, 35 WTD 16 (2016) 35WTD16.pdf

A seller of medical related products protests an assessment of retail sales tax asserting that, pursuant to RCW 82.08.050(7), its acceptance of blanket exemption certificates specific to RCW 82.08.0281 and RCW [82.08.0283] tax-exempt sales relieves it of personal liability for retail sales tax due on sales of items not exempt under those statutory exemptions. The taxpayer’s petition is denied.

Det. No. 15-0132, 35 WTD 1 (2016) 35WTD1.pdf

A business engaged in providing rotary brush cutting services and making sales of brush cutter parts and equipment protests the assessment of reseller permit misuse penalty with regard to items purchased for consumption by the business. Taxpayer argues it was not aware that it improperly used its permit. We deny the petition.

Det. No. 15-0141, 35 WTD 6 (2016) 35WTD6.pdf

A provider of physician services and seller of food and dietary supplements appeals the assessment of retail sales tax on grounds that the sales are exempt as dietary supplements dispensed pursuant to a prescription. We deny Taxpayer’s petition.

Det. No. 15-0148, 35 WTD 10 (2016) 35WTD10.pdf

Service affiliates object to the imposition of B&O tax on amounts represented by credits to expenses they allocated to their affiliated entities, asserting that the credits do not constitute gross income as defined in RCW 82.04.080(1). [Taxpayers] also assert that the Audit Division employed faulty methodology in determining their use tax or deferred sales tax liabilities. The taxpayers’ petitions are denied.

Det. No. 15-0279, 35 WTD 27 (2016) 35WTD27.pdf

An out-of-state wholesaler of commercial vehicle chassis protests a tax assessment for B&O tax on sales Taxpayer claims are not subject to B&O tax. Specifically, Taxpayer argues that it lacks nexus in Washington to subject it to taxation here, and further argues that the vhicle chassis at issue were received by the purchasers outside of Washington. We grant Taxpayer’s petition in part, finding the [Vehicle 1] chassis were received outside the state, and remand for adjustment of the tax assessment.

Det. No. 15-0186, 35 WTD 24 (2016) 35WTD24.pdf

A wholesaler of meat objects to the assessment of litter tax because it does not create any litter . . . . We uphold the assessment.

Det. No. 15-0323, 35 WTD 41 (2016) 35WTD41.pdf

The operator of a motel protests the disallowance of its claimed partial exemption from retailing B&O tax and retail sales tax for gross income Taxpayer claims it received from “nontransient” occupants. Because we conclude Taxpayer has failed to provide adequate evidence that any occupants were “nontransient,” we deny the petition.

Det. No. 15-0305, 35 WTD 37 (2016) 35WTD37.pdf

A taxpayer appeals the refund denial of a late payment penalty, contending that payment of the assessment was late because the taxpayer worked with the Department in good faith to correct the amount of tax due. The taxpayer’s petition is denied. We conclude that the taxpayer’s circumstances in this case do not meet the statutory qualifications for waiver of a late payment penalty.