Nonprofit student loan organizations

From the 2024 DOR Tax Exemption Study

14-0356, 34 WTD 308 (2015) | 07/31/2015 | [34WTD308.pdf](/sites/default/files/2021-10/34WTD308.pdf) | A hospital appeals the assessment of use tax and/or deferred sales tax on purchases of various medical equipment and other medical items in cases where it had not paid retail sales tax at the time of purchase from the vendors. The Taxpayer asserts that a list of 45 purchases represent items that are tax exempt under various statutes for medical items, or exempt as a service. As the Taxpayer’s claims of exemption are mainly based on statutes that were amended before the audit period, and an outdated administrative rule, the appeal is denied except as to eight specified items. Det. No. 14-0345, 34 WTD 294 (2015) | 07/31/2015 | [34WTD294.pdf](/sites/default/files/2021-10/34WTD294.pdf) | An out-of-state student loan servicer (Taxpayer) appeals a tax assessment, contending that because it has no physical presence and does not solicit business to establish a market in Washington, it has no nexus with Washington. Taxpayer further contends that the income it received from loan lenders for “servicing” loans cannot constitute “receipts” from Washington. We conclude Taxpayer has adequa