Commercial airplane manufacturing - credit for taxes paid

From the 2024 DOR Tax Exemption Study

18-0070, 39 WTD 001 (2020) | 03/25/2020 | [39WTD001.pdf](/sites/default/files/2021-10/39WTD001.pdf) | Taxpayer, a subsidiary of a specialty retailer, protests the denial of its application to the Voluntary Disclosure Program because an affiliated entity doing business in Washington was being audited by the Department. The Taxpayer disputes that the audit of an affiliated entity constitutes a prohibited contact for purposes of the Voluntary Disclosure Program. We hold that because there was contact with an affiliated entity, the Taxpayer did not meet the requirements to participate in the Voluntary Disclosure Program. The Taxpayer’s petition is denied. Det. No. 18-0158, 39 WTD 017 (2020) | 03/25/2020 | [39WTD017.pdf](/sites/default/files/2021-10/39WTD017.pdf) | The sole principal and managing member of a used car dealer petitions for correction of a TFAA on grounds that (1) the assessments against the used car dealer do not show a failure to remit trust funds, and (2) the 50% evasion penalty is inapplicable because there is no showing that Taxpayer himself evaded payment. We deny the petition. Det. No. 18-0147, 39 WTD 006 (2020) | 03/25/2020 | [39WTD006.pdf](/sites/default