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From the 2024 DOR Tax Exemption Study

Det. No. 16-0117, 36 WTD 384 (July 31, 2017) 384 Cite as Det. No. 16-0117, 36 WTD 384 (2017) BEFORE THE APPEALS DIVISION DEPARTMENT OF REVENUE STATE OF WASHINGTON In the Matter of the Petition for Correction of ) D E T E R M I N A T I O N Assessment of ) ) No. 16-0117 ) . . . ) Registration No. . . . ) [1] RCW 82.04.220; RCW 82.04.140: B&O TAX – RETAIL SALES TAX – MARIJUANA - COLLECTIVE GARDEN. A Marijuana Collective Garden is involved in a business activity and must pay B&O tax and collect retail sales tax on the income it receives from the sale of Marijuana. [2] RCW 82.08.0281; WAC 458-20-18801: RETAIL SALES TAX – MARIJUANA – PRESCRIPTION DRUG EXEMPTION. The sale of Marijuana does not qualify for the retail sales tax exemption afforded prescription drugs. [3] RCW 82.32.070; RCW 82.32.100; WAC 458-20-254: B&O TAX – RETAIL SALES TAX – LACK OF RECORDS – ESTIMATE TAX. The Department may estimate a taxpayer’s tax liability when the taxpayer has failed to keep and maintain records to substantiate sales figures. Headnotes are provided as a convenience for the reader and are not in any way a part of the decision or in any way to be used in construing or interpreting this Determination. L