Washington Tax Decisions

2022
Title Date Document Description
Det. No. 21-0102, 41 WTD 396 (2022) 41WTD396.pdf

A business providing residential real estate property tax payment services protests the Department of Revenue’s (Department) assessment of service and other activities business and occupation (B&O) tax, arguing that it does not provide services related to real property and its customers are the beneficiaries of its services. We deny the petition.

Det. No. 21-0082, 41 WTD 389 (2022) 41WTD389.pdf

A vehicle owner protests the Department’s denial of his refund request for the use tax paid on a vehicle he purchased from an out-of-state auto dealer. The vehicle owner argues that the vehicle qualifies for the electric vehicles use tax exemption. We deny the petition.

Det. No. 21-0061, 41 WTD 382 (2022) 41WTD382.pdf

A farmer disputes the Department’s assessment of business and occupation tax on the harvesting and cultivation services it provided, claiming that its services are exempt from the tax as custom farming services. The farmer also disputes the Department’s assessment of use tax on its purchases of equipment . . . that it used in performing its services. The petition is granted in part, and denied in part.

Det. No. 21-0055, 41 WTD 371 (2022) 41WTD371.pdf

An out-of-state genealogical research company protests the assessment of tax, asserting that it does not have substantial nexus with Washington, and that the Department incorrectly apportioned its income to Washington. Taxpayer further contests the assessment of penalties on the basis that it acted in good faith. We deny the petition.

Det. No. 21-0044, 41 WTD 355 (2022) 41WTD355.pdf

An out-of-state law firm protests the assessment of tax, asserting that it does not have substantial nexus with Washington, and that the Department incorrectly apportioned its income to Washington. Taxpayer further contests the assessment of interest and penalties on the basis that the Department delayed in explaining its position and issuing the tax assessment. We deny Taxpayer’s petition in part and grant Taxpayer’s petition in part.

Det. No. 20-0323, 41 WTD 345 (2022) 41WTD345.pdf

A business (Taxpayer) that provides aircraft-related ground services, equipment rental, fuel sales, and fueling services, disputes its assessment on several grounds. First, Taxpayer argues that it paid fuel tax on certain purchases of fuel it sold or used, so it should not also be assessed sales or use tax on the same fuel. Alternatively, Taxpayer argues that if use tax is due, fuel usage for 2014 was overestimated. Next, Taxpayer argues that it collected and remitted retail sales tax on certain rental sales that was not taken into consideration in the audit. Finally, Taxpayer disputes the inclusion of its refueling service income in the retail sales price of its related fuel sales, arguing that the fueling services were charged in line items separate from the charges for fuel. On those grounds, Taxpayer contends that the fueling services are not subject to sales tax. We deny the petition

Det. No. 20-0061, 41 WTD 337 (2022) 41WTD337.pdf

A financial institution argues that it is entitled to deduct interest income earned on certain investments from its gross income for the purposes of calculating its business and occupation tax liability. We deny the petition.