June 28, 2021, 5:00 a.m.
The Washington Department of Revenue (DOR), Administrative Review and Hearings Division, found on June 25 that the taxpayer had a significant connection with the state and is subject to sales, use and business tax (B&O). The taxpayer, an out-of-state retailer, sold goods through an external online marketplace intermediary in the state. The taxpayer disputed the DOR’s sales and excise tax assessments due to the lack of context, claiming that it had no physical presence or inventory in the state and never had any inventory in the state. The DOR stated: 1) The taxpayer owned the goods before they were sold; 2) the …
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