Insurance guarantee association assessments

From the 2024 DOR Tax Exemption Study

Det. No. 18-0149, 38 WTD 229 (October 7, 2019) 229 Cite as Det. No. 18-0149, 38 WTD 229 (2019) BEFORE THE ADMINISTRATIVE REVIEW AND HEARINGS DIVISION DEPARTMENT OF REVENUE STATE OF WASHINGTON In the Matter of the Petition for Refund of ) D E T E R M I N A T I O N Assessment of ) ) No. 18-0149 ) . . . ) Registration No. . . . ) [1] RCW 82.04.280; RCW 82.04.290: B&O TAX – CLASSIFICATION OF INCOME NEXUS WITH WASHINGTON. Income derived from the sale of extended warranties, vehicle service contracts, and GAP waiver agreements by a licensed insurance agent is, nevertheless, properly classified as service and other business activities income since none of these products qualify as insurance products. [2] RCW 82.32A.020: TAXPAYER RIGHTS AND RESPONSIBILITIES – RIGHT TO RELY ON SPECIFIC WRITTEN ADVICE. Writing issued by the Department in connection with a prior audit did not constitute specific written advice on which a taxpayer could rely where the writing on which reliance is sought addresses different, albeit related, matters. 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 Det