Insurance premiums

From the 2024 DOR Tax Exemption Study

Det. No. 04-0287, 24 WTD 275 (April 29, 2005) 275 Cite as Det. No. 04-0287E, 24 WTD 275 (2005) BEFORE THE APPEALS DIVISION DEPARTMENT OF REVENUE STATE OF WASHINGTON In The Matter of the Petition For Correction of ) F I N A L E X E C U T I V E Assessment of ) D E T E R M I N A T I O N ) ) No. 04-0287E ) . . . ) Registration No. . . . ) Document. No. . . . ) Audit No. . . . ) Document No. . . . ) Audit No. . . . ) Docket No. . . . [1] RULE 111; ETA 2016; RCW 82.04.050: B&O TAX – TEMPORARY LABOR – TAX CLASSIFICATION. A staffing company's B&O tax reporting classification is determined based on the services performed by the staffing company's employees. If the work performed is classified as a retailing activity under RCW 82.04.050, the staffing company must collect retail sales tax from its client, unless specifically exempt by law. A client of a staffing company has the corresponding liability to pay retail sales tax [2] RULE 111; ETA 2016; RCW 82.32.070: B&O TAX – TEMPORARY LABOR—TAX CLASSIFICATION – LACK OF RECORDS – PRESUMPTION. A residential housing contractor was correctly assessed deferred retail sales tax on all the charges it paid to TSCs for the use of laborers when no record