Washington Tax Decisions

2020
Title Date Document Description
Det. No. 16-0202, 39 WTD 026 (2020) 39WTD026.pdf

A business that provides dog waste pick up services to its residential customers’ petitions for review of a Department assessment of retail sales tax, arguing that the services it provides are not subject to retail sales tax. We grant the petition.

Det. No. 16-0234, 39 WTD 030 (2020) 39WTD030.pdf

A business that collects and disposes of dog waste protests the reclassification of its income from the service and other activities B&O tax classification to the retailing B&O tax classification and retail sales tax classifications. We grant Taxpayer’s petition.

Det. No. 18-0125, 39 WTD 034 (2020) 39WTD034.pdf

A real estate acquisition and land development company protests the Department’s assessment of retail sales tax and retailing B&O tax on several sources of income. First, regarding development fees, the company argues it did not provide services in respect to construction, and so the income was not from a retail activity. Second, the company argues that income it received from a stormwater connection fee it paid was excludable as a reimbursement. . . .We deny the petition.

Det. No. 18-0229, 39 WTD 044 (2020) 39WTD044.pdf

A gas and electric utility company seeks adjustment of use tax paid and retail sales tax assessed on vendor invoices on grounds that it paid for gas turbine inspection services or services to real property not subject to tax. Taxpayer’s petition is denied.

Det. No. 18-0231, 39 WTD 051 (2020) 39WTD051.pdf

A retailer of marijuana and marijuana-related products disputes the Department’s estimated assessment of OTP tax on products referred to as cigar wraps or blunts. Taxpayer asserts that the products . . . do not contain tobacco. We find that the . . . cigar wraps contain tobacco and are subject to OTP tax. We deny Taxpayer’s petition.

Det. No. 18-0245, 39 WTD 055 (2020) 39WTD055.pdf

A developer of online gaming platforms appeals the Department’s partial denial of refund. Taxpayer contends that the Department erred in finding Taxpayer’s refund application was incomplete. We grant Taxpayer’s petition.