Drug delivery systems

From the 2024 DOR Tax Exemption Study

Det. No. 15-0181, 35 WTD 16 (January 31, 2016) 16 Cite as Det. No. 15-0181, 35 WTD 16 (2016) 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. 15-0181 ) . . . ) Registration No. . . . ) RCW 82.08.050(7); RCW 82.08.0281; RCW 82.08.0283: RETAIL SALES TAX – EXEMPTION – EXEMPTION CERTIFICATE. Acceptance of a blanket exemption certificate specific to RCW 82.08.0281 and RCW 82.08.0283 tax- exempt sales does not relieve the seller of its personal liability for retail sales tax due on sales of items not exempt under those statutory exemptions and the terms of those certificates. 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. Eckholm, A.L.J. – A seller of medical related products protests an assessment of retail sales tax asserting that, pursuant to RCW 82.08.050(7), its acceptance of blanket exemption certificates specific to RCW 82.08.0281 and RCW [82.08.0283] tax-exempt sales relieves it of personal liability for retail sales tax due on sales of