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Washington Appeals Board Finds Sellers of Goods at Amazon.com Subject to B&O, Sales Tax

May 24, 2022, 5:00 AM

The Washington Board of Tax Appeals (BTA) March 30 found Taxpayers, sellers of goods at Amazon.com, were subject to the state’s business and occupation tax and were responsible for uncollected retail sales and use tax. Taxpayers signed agreements with Amazon Services LLC. The Department of Revenue (DOR) requested Taxpayers to complete a questionnaire regarding their in-state activities. The DOR issued assessments. Taxpayers appealed. The DOR’s hearing division affirmed the assessments. Taxpayers appealed, contending the DOR’s allocation of excise and sales tax obligation to Taxpayers violated the U.S. Constitution’s Commerce Clause. The BTA noted: 1) ignorance of the law was no ...