Marital deduction

From the 2024 DOR Tax Exemption Study

15-0065R, 35 WTD 319 (2016) | 07/29/2016 | [35WTD319.pdf](/sites/default/files/2021-10/35WTD319.pdf) | A firm that provides medical imaging services petitions for reconsideration of Det. No. 15-0065, which sustained assessment of B&O tax on fees received from patients that were subsequently paid to physicians who interpreted the medical images. We deny Taxpayer’s petition, finding that Taxpayer neither acted as a billing agent for the physicians nor as an agent of the patients. Det. No. 15-0183, 35 WTD 337 (2016) | 07/29/2016 | [35WTD337.pdf](/sites/default/files/2021-10/35WTD337.pdf) | A contracting company petitions for the correction of assessment of retail sales tax on acquired capital assets from its predecessor company arguing that it received the capital assets in a business reorganization. Taxpayer’s petition is denied. Det. No. 15-0324, 35 WTD 348 (2016) | 07/29/2016 | [35WTD348.pdf](/sites/default/files/2021-10/35WTD348.pdf) | Health care provider appeals the denial of its request for refund of service and other activities B&O tax paid on receipts from insurance carriers that participate in the FEHB and MA programs, asserting the tax is preempted by federal law.