Washington Tax Decisions

A Washington resident and his wholly owned out-of-state limited liability company (LLC) appeal identical assessments of use tax and/or deferred sales tax on a vessel purchased in Washington, which they believed was delivered outside of Washington. Because the documents they provided the seller do not meet the requirements for an exempt sale to a nonresident or the requirements for a purchase for resale, we deny the petition.

A warehouse operator who applied for and was granted a partial remittance (refund) under the warehouse tax incentive in RCW 82.08.820 petitions for an increase of the remittance amount. In dispute is whether repair and maintenance of the ammonia system, dock leveler, and dock doors and seals qualify as labor and services rendered in respect to “material-handling and racking equipment” as defined in the statute. We conclude these items do not qualify and deny the petition.