WA: Sales & Use Tax Department Met its Obligation Notifying Taxpayer

WA: A home building and remodeling company were appropriately subject to Washington retail sales tax and business & occupation (B&O) tax as the Department of Revenue met its obligation in notifying the taxpayer of the assessment.

The Department of Revenue sends documents to a taxpayer electronically; the taxpayer is assumed to have received the information on the date that the department electronically sends the information out. Therefore, failure of the taxpayer to receive such notice or order, whether served, mailed, or provided electronically, shall not release the taxpayer from any tax or any increases or penalties.

The department emailed the assessment to the taxpayer on May 10, 2017, and it was assumed the taxpayer had received it on that date. The data form for the department’s information services division showed that the taxpayer had access to its account and checked the secure inbox before and after the assessment results arrived. Whether the taxpayer ever opened or read the message did not matter. The assessment was also mailed to the taxpayer’s physical address. Therefore, the department had satisfied its obligations and issued the assessment correctly.

Also, the taxpayer has adequately assessed a delinquent penalty on the amounts the taxpayer failed to timely report and pay. Subsequently, the taxpayer’s petition was denied.


About Davis Davis & Harmon LLC – Sales Tax Experts: Headquartered in Dallas, Texas, Davis Davis & Harmon LLC – Sales Tax Experts specializes in sales/use tax refund recovery and audit defense. Our team of consultants is comprised of former Big 4 sales tax consultants and state sales tax auditors. Each of our consultants has 15 to 20 years of experience, providing our clients with access to a highly specialized team of sales/use tax professionals. At Davis Davis & Harmon, LLC, we are committed to maintaining the highest standards in our talent pool. We work hard to meet our clients’ needs by ensuring that you view our firm as an extension of your company and a member of your team.

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