Organ procurement

From the 2024 DOR Tax Exemption Study

Det. No. 11-0202, 31 WTD 62 (August 23, 2012) 63 Account Administration (TAA) Division of the Department of Revenue (Department) denied Taxpayer’s refund application. Taxpayer appeals. According to a letter from the National Cancer Institute . . . Taxpayer is recognized as a Comprehensive Cancer Center by that organization. According to a letter from the Internal Revenue Service dated February 6, 2003, Taxpayer is recognized as a tax exempt organization under 26 U.S.C. § 501(c)(3) by the Internal Revenue Service. Taxpayer attached a “Buyer’s Declaration for Refund of Retail Sales Tax” to its refund application, in which Taxpayer’s Controller attests that Taxpayer attempted in good faith to obtain a Seller’s Declaration regarding retail sales tax paid, but the seller refused to sign the form. That Declaration had an attached spreadsheet identifying thirty separate invoices from two different vendors . . . . The invoices were for purchases of liquid nitrogen. It is uncontested that the liquid nitrogen purchased by Taxpayer was used to store tissue samples used in its cancer research. ANALYSIS RCW 82.08.808 and RCW 82.12.808 exempt medical supplies, chemicals, or materials used by a c