WAC 108 Washington Department of Revenue
3173.2013. Distributor Discounts/Allowances to Grocery Stores WAC 458-20-108 explains that a bona fide discount may be deducted from gross proceeds of sales for determining tax liability. The Department has issued ETA 3173 to clarify for taxpayers whether a discount is a bona fide discount. The Department’s long standing position has been
Actived: 2 days ago
WAC 178 Washington Department of Revenue
USE TAX -- TANGIBLE PERSONAL PROPERTY -- DONATED ITEMS -- COUPONS -- DISCOUNTS. "Coupons" that can be redeemed for a free item are not a "discount." The value of the item actually given for the coupon is a donation and its value is subject to use tax. 5 WTD 33 : USE TAX -- USE IN THIS STATE -- AIRPLANE -- ALSO USED IN ALASKA.
Washington Tax Decisions Washington Department of Revenue
A taxpayer protests the assessment of B&O taxes and retail sales taxes based off of bank records and argues taxes were assessed against the wrong entity. The taxpayer’s petition is denied. Det. No. 16-0276, 36 WTD 069 (2017) 01/31/2017: 36WTD069.pdf