Washington Tax Decisions

Title Date Document Description
Det. No. 18-0191, 42 WTD 005 (2023) 42WTD005.pdf

A Washington limited liability company and online seller of personalized pet products, such as tags, collars, and leashes, protests the DOR’s assessment of manufacturing B&O 20-tax on its sales of personalized and non-personalized products. We grant Taxpayer’s petition in part and deny it in part.

Det. No. 21-0039, 42 WTD 019 (2023) 42WTD019.pdf

A port district municipal corporation engaged in renting real property to tenants on long-term leases protests the classification of certain revenue streams. The port argues that amounts received from tenants to pay for certain utilities provided by third parties are not subject to either the PUT or the B&O tax. The taxpayer’s petition is granted.

Det. No. 18-0025, 42 WTD 001 (2023) 42WTD001.pdf

A check risk management services provider (“Taxpayer”) protests the DOR’s assessment of retailing B&O tax and retail sales tax on Taxpayer’s income, arguing that its services provided are data processing services, which are subject to the service and other activities B&O tax. We deny the petition.

Det. No. 20-0233, 42 WTD 011 (2023) 42WTD011.pdf

A provider of parkour classes protests the DOR’s assessment of retail sales tax and retailing B&O tax on income received from charges made for parkour classes, claiming that parkour is not a physical fitness activity, and the classes are not offered at a physical fitness facility. We deny the petition.