Washington DOR Finds Automotive Maintenance, Repair Company Not Entitled to Refund of Erroneously-Collected Sales Tax

The Washington Department of Revenue (DOR) June 25 denied Taxpayer’s sales and use tax refund petition for erroneously collected taxes. Taxpayer, an automotive maintenance and repair company, protested the DOR’s assessment of retail sales tax on certain sales of auto parts on the grounds that it sold the parts to a nonresident. Taxpayer also sought a refund of retail sales tax collected from Washington customers on sales that occurred while both the company and the customer were outside the state. The DOR noted: 1) Taxpayer didn’t present any documentation regarding the customers’ residency to prove that the sales qualified for ...