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Washington DOR Addresses Potential Refunds for Use of Proportional Attribution in Calculating Receipts Factor

A draft excise tax advisory posted by the Washington Department of Revenue explains the effect of a 2021 state court ruling that invalidated portions of Wash. Admin. Code section 458-20-19402 for state B&O tax purposes, including how a B&O taxpayer potentially may qualify for refunds as a result of the decision if certain criteria are met.

Source Deloitte

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