Washington Appellate Court Affirms Use Tax and B&O Tax Due on Internal Sales Based on Comparable External Sales

In a case involving a manufacturer that provides its product both to its own construction division via internal exchanges and to other third-party entities that perform construction work, a Washington Court of Appeals affirmed that the company owed Washington use tax and business and occupation (B&O) tax on its internal sales calculated based upon its external sales as they were deemed comparable.

Source Deloitte

---

---