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From the 2024 DOR Tax Exemption Study

Det. No. 16-0399, 36 WTD 412 (July 31, 2017) 412 Cite as Det. No. 16-0399, 36 WTD 412 (2017) BEFORE THE ADMINISTRATIVE REVIEW AND HEARINGS 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. 16-0399 ) . . . ) Registration No. . . . ) [1] RULE 159; RCW 82.04.480: B&O TAX – CLASSIFICATION – SALES MADE BY AN AGENT. When a seller allows a third party to sell the seller’s property to a consumer, the third party will be deemed the purchaser of the property from the seller, and the third party will be treated as the reseller of the property to the consumer unless the seller or third party clearly establish that the third party was acting as the seller’s agent. 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. Yonker, T.R.O. – A taxpayer objects to the reclassification of its income from the retailing business and occupation (B&O) tax classification to the wholesaling B&O tax classification. If the reclassification stands, the Taxpayer also objects to the measure of the