On Monday, April 17, the Department of Revenue began a new pilot program to allow individuals to make comments on proposed Washington Tax Decisions (WTD). This program will allow individuals to comment on proposed WTDs before they are published. This program will be available through the DOR website here.
The proposed WTDs will be open for feedback and comments on the website for 30 days. Examples of edits/comments that the DOR is hoping to receive are included on the pilot program webpage linked above. For those of you who are familiar with the other feedback programs run by DOR this will work similarly.
The DOR has promised to regularly update this section of their website as new proposed WTDs become ready to share.
Current WTDs on the website (comments due May 17):
- Draft Det. No 18-0191 - A Washington limited liability company and online seller of personalized pet products, such as tags, collars, and leashes, protests the Department of Revenue’s assessment of manufacturing B&O tax on its sales of personalized and non-personalized products. We grant Taxpayer’s petition in part and deny it in part.
- Draft Det. No 21-0039 - 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.
- Draft Det. No 18-0025 - A check risk management services provider protests the Department’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.
- Draft Det. No 20-0233 - A provider of parkour classes protests the Department’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.
If you wish to make a public comment or have questions, please contact the Administrative Review and Hearings Division at DORARHDWTD@dor.wa.gov.