Washington Tax Decisions for 03/25/2020
|Det. No. 18-0070, 39 WTD 001 (2020)||03/25/2020||39WTD001.pdf||
Taxpayer, a subsidiary of a specialty retailer, protests the denial of its application to the Voluntary Disclosure Program because an affiliated entity doing business in Washington was being audited by the Department. The Taxpayer disputes that the audit of an affiliated entity constitutes a prohibited contact for purposes of the Voluntary Disclosure Program. We hold that because there was contact with an affiliated entity, the Taxpayer did not meet the requirements to participate in the Voluntary Disclosure Program. The Taxpayer’s petition is denied.
|Det. No. 18-0147, 39 WTD 006 (2020)||03/25/2020||39WTD006.pdf||
[Taxpayer] protests the assessment of retail sales tax on charges for parking lot reconstruction, on grounds that it paid the appropriate tax to the construction contractor in accordance with the contract. We deny the petition.
|Det. No. 18-0148, 39 WTD 010 (2020)||03/25/2020||39WTD010.pdf||
A corporation protests the estimated cigarette tax and penalties imposed on the sale of RYO cigarettes, asserting that the tax and penalties are not due and, if due, the estimate of sales is too high. Taxpayer’s petition is denied.
|Det. No. 18-0158, 39 WTD 017 (2020)||03/25/2020||39WTD017.pdf||
The sole principal and managing member of a used car dealer petitions for correction of a TFAA on grounds that (1) the assessments against the used car dealer do not show a failure to remit trust funds, and (2) the 50% evasion penalty is inapplicable because there is no showing that Taxpayer himself evaded payment. We deny the petition.
|Det. No. 18-0162, 39 WTD 021 (2020)||03/25/2020||39WTD021.pdf||
Taxpayers appeal the Department’s disallowance of a credit adjustment to sales for retail sales tax remitted. Taxpayers argue that the Department erred in assessing retail sales tax on food sales without backing out an amount equal to the retail sales tax that was separately stated in receipts and collected on food sales. Taxpayers also argue that retail sales tax was included in the price of alcoholic beverages. We deny the petition.