Washington DOR Finds Taxpayer’s Construction Company Subject to B&O, Sales and Use Tax

The Washington Department of Revenue (DOR), Administrative Review and Hearings Division July 31 denied Taxpayer’s petition for a refund of amounts paid towards an assessment of business and occupation (B&O) tax and sales and use tax following two partial audits. Taxpayer was a construction company and was engaged in erecting steel structures for customers. The DOR assessed the B&O tax on Taxpayer for certain income reporting discrepancies. The DOR also assessed use tax on materials installed by Taxpayer on public road construction and government contracting jobs due to missing documentation of prior retail sales tax payments. Taxpayer protested and the ...