Washington Affirms Business & Occupation Tax Assessment Based On Business Activities of Out of State Taxpayer

Washington state appellate panel affirmed the Board of Tax Appeals’ final decision granting summary judgment finding in favor of the Washington Department of Revenue (DOR) for a Business and Occupation (B&O) tax assessment.

Apparel Company’s Method of Sourcing Income Outside of Ohio Rejected by Board of Tax Appeals

Ohio decided that an apparel company\’s appeal of their rejected claim for a refund of Commercial Activities Tax was denied on the basis of the company\’s methods to allocate sales to locations outside of Ohio.