Penalty
I am the RCW and section that allows the Dept to apply penalty for failure to follow written instructions.
What is RCW 82.32.090(5)?
Rule 19402 updates coming out later in 2022 will go back to this year.
What is 2014?
Notary Services for title and escrow should be attributed to this.
What is the property location?
Advertising income is generally taxed under this B&O tax classification.
What is Service and Other Activities B&O?
This is the number of requirements that must be met to claim a rule 111 deduction.
What are 3?
I am the year penalty was put into law for the failure to follow written instructions.
What was 1991?
I am the type of rule where the legislature delegates its authority like DOR to make regulations.
What is a legislative rule?
This is the number of days a person must reside in WA to be considered a resident.
What is 183?
Online subscriptions to digital periodicals and magazines are taxed under this B&O tax.
What is Retailing B&O?
The Fair Maiden is a huge fan of this entity.
What is the National Hockey League?
I am the statement that must be included before failure to follow written instructions penalty can be applied.
What is "Failure to follow the instructions may result in application of penalty" ?
I am the court case that caused DOR to update Rule 19402.
What is the AT&T case?
The acronym CTP stands for this.
What is the Customized Employment Training Program?
This is the Rule/WAC that determines if a taxpayer is a printer or publisher.
What is Rule 143 (or WAC 458-20-143)?
I am the lovely Fair Maiden also known as this.
What is Rule 111?
We are the 4 ways the Department can provide written instructions to taxpayers.
What is a letter ruling, an audit narrative, determination, or other instructional letter?
We are the 2 WA retroactive exemption cases.
What are the direct sellers exemption and the QTIP exemption?
The acronym IGRA stands for this.
What is the Indian Gaming Regulatory Act?
This is the year the printing & publishing B&O tax extended to out-of-state publishers.
What is 2020?
The acronym OVG stands for this.
What is the Oak View Group?
WORTH DOUBLE POINTS!
I am what must happen before the Department can apply penalty for failure to follow written instructions when no deficiency results.
What is a legislative fix?
I am the court that found a taxpayer's constitutional rights were not impaired by retroactivity.
What is the Carlton court?
This is the date CTP Credits are set to expire.
What is July 1, 2026?
Prior to 2020, nexus for the printing and publishing tax classification required this.
What is physical presence?
We are the 3 private companies that make up Washington State RX Services.
What are Moda Health, Postal Prescription Services, and Ardon Health?